An apparatus for correcting image distortion of a rear imaging device including analyzing, by a processor, a characteristic of a imaging device installed in a rear of a vehicle; setting, by the processor, a plurality of tilting angles for a plurality of photographed areas of a virtual imaging device corresponding to the rear imaging device from a characteristic value of the imaging device; generating, by the processor, a correction model by applying the plurality of tilting angles for the plurality of photographed areas of the virtual imaging device; tilting, by the processor, the virtual imaging device based on the correction model; performing, by the processor, a view conversion on an image photographed through the rear imaging device according to the plurality of set tilting angles for the plurality of photographed areas of the virtual imaging device to generate a corrected image; and outputting, by the processor the corrected image.