An image processing apparatus is provided. A splitting unit of the image processing apparatus may split a first space within an input three-dimensional (3D) model into a plurality of subspaces in order to generate an acceleration structure of the input 3D model. A decision unit of the image processing apparatus may set a subspace determined as having a relatively high probability of including a ray progress path among the plurality of subspaces, as a child node having a relatively high traversal priority in the acceleration structure among a plurality of child nodes.