Provided is a V-groove processing apparatus for cutting and V-groove processing. The V-groove processing apparatus includes a processing unit for processing V-grooves in an engineered stone raw plate fixed on a table while being transferred by a transfer unit. Here, the processing unit includes a circular saw blade disposed at a front of a cutting panel to cut the engineered stone raw plate, one or more cutters disposed on a front of a cutter housing to form a V-groove inside a cut surface, a first rise and fall unit transferring the circular saw blade to a cutting location during the cutting of the engineered stone raw plate and restoring the circular saw blade to an original place after the cutting of the engineered stone raw plate, and a second rise and fall unit transferring the circular saw blade and the cutters to a V-groove forming location during the formation of the V-groove and restoring the circular saw blade and the cutters to original places after the formation of the V-groove.