A method for and a pre-compiling device capable of easily changing a software structure in compliance with a hardware characteristic. The pre-compiling device includes a source code scanner for scanning for a source code file, retrieving a configuration directive, analyzing a syntax of the directive, and outputting a tree of a lexical unit corresponding to the retrieved configuration directive; a core for outputting the configuration directive in a configuration state; code generation modules for outputting a configuration state output from the core as a programming language that has no correlation with a flow of the lexical unit; and programming language modules for transferring information on a comment syntax of the corresponding language to the source code scanner and the code generation modules, and receiving the programming language that has no correlation with the flow of the lexical unit outputted from the code generation modules and outputting source codes.