1. An image processing apparatus, comprising: one or more processors operable to: determine a change in at least one of a plurality of virtual distances between corresponding planes of a plurality of planes of a two-dimensional image; convert the two-dimensional image into a three-dimensional image based on the determination, wherein a ground portion of the two-dimensional image is converted into a ground layer in the three-dimensional image based on a horizon set in at least one of the plurality of planes of the two-dimensional image; display the three-dimensional image on a display surface; update the ground layer in the displayed three-dimensional image based on a change in a depth of the at least one of the plurality of planes of the two-dimensional image where the horizon is set; project pixels of the horizon set in the at least one of the plurality of planes of the two-dimensional image and the ground portion of the two-dimensional image on a line that connects the horizon and a bottom most portion of the display surface; generate coordinate transform for left-eye and right-eye images on the projected pixels; and convert the horizon and the ground portion of the two-dimensional image into a 3-D horizon and the ground layer, respectively in the three-dimensional image based on the generated coordinate transform.