<p>The ray tracing apparatus for three-dimensional (3D) graphics includes a Central Processing Unit (CPU) for constructing a first Acceleration Structure (AS) for a static object, and creating a second dynamic object by performing a Level Of Detail (LOD) operation on the first dynamic object and a ray tracing core for performing ray tracing based on the first AS and a second AS for the second dynamic object. The CPU or the ray tracing core constructs the second AS for the second dynamic object.</p>