The present invention provides a device and a method for processing gold leaf to make the gold leaf float on a tea, beverage, alcohol, or the like to be suitable to drink. To this end, provided is a gold leaf processing device and a gold leaf processing method. The gold leaf processing device separates gold leaf from a gold leaf fabric having a first base material attached thereto, and attaches the separated gold leaf to a second base material, the gold leaf processing device comprising: a gold leaf attaching part which dips the gold leaf fabric in an aqueous solution to allow the first base material to be sunk and separated from the gold leaf, and attaches the second base material to the gold leaf remaining, in a floating state, on the surface of the aqueous solution; and a gold leaf fabric transfer part which transfers the gold leaf fabric to the gold leaf attaching part. The gold leaf processing method separates gold leaf from a gold leaf fabric having a first base material attached thereto, and attaches the separated gold leaf to a second base material, the gold leaf processing method comprising the steps of: dipping the gold leaf fabric in an aqueous solution to allow the gold leaf to float on the surface thereof and allow the first base material to be sunk and separated; and attaching the second base material to the gold leaf remaining, in a floating state, on the surface of the aqueous solution.