本研究是有關於一種切割機結構及其校正方法，於切割機之機體活動組接座體，再於座體上組設傳動桿，且使傳動桿與固接於機體之伺服馬達相組接， 又於座體底側樞接切刀，藉此，將伺服馬達設定於轉矩模式，並設定馬達之轉矩偏移量，以使伺服馬達於切刀碰觸到基台台面時無法繼續進給，而取得一固定進給距離值，再將此固定進給距離值轉換為座標，便可獲得下始點位置，據此，以便利、快速地完成切割機之零點校正。並利用此方式，可調整切刀與基台台面的平行度。 The invention relates to a cutting machine structure and a correction method thereof. A base is movable coupled to a machine body of the cutting machine, and a transmission rod is equipped on the base. Then the transmission rod is jointed with a servo motor of the machine body, and a cutter is pivoted on the bottom of the base. Furthermore, the servo motor is set in a torque mode, and the torque of the servo motor is adjusted to a lower value so that the servo motor can’t processed the feeding once the cutter contacts the base surface. Accordingly, a fixed value of feeding distance is obtained. Continuously, the fixed value of feeding distance is converted into a coordinate to locate a position of a lower starting point. In this manner, a zero-point correction for the cutting machine can be conveniently and rapidly completed, and an adjustment and buffering effect can be achieved by means of the pivot structure between the cutter and the base. Meanwhile, it can prevent cutting machine from breakage caused due to the base surface is rigidly hit by the cutter.