Disclosed are an apparatus and a method for processing a fuel cut starting or releasing the fuel cut using a tilt angle of a vehicle or a clearance angle of an acceleration pedal. An exemplary embodiment of the present invention can reflect driving habit or acceleration intention of a driver by interlocking a clearance angle of the acceleration pedal in addition to starting or releasing a fuel cut according to a tilt angle of a vehicle, thereby increasing fuel efficiency driving or convenience of driving. The exemplary embodiment of the present invention can improve stability of driving by applying a haptic technology.