1. An apparatus for reconfiguring an image using a cone-beam based line-of-response (LOR) reconfiguration, the apparatus comprising: a blur model maker configured to model a blur by generating a point spread function (PSF) kernel corresponding to each location of an image system; an LOR acquirer configured to acquire an LOR and a sinogram corresponding to each location by wobbling the image system and configuring a warping matrix representing a motion due to respiration of a subject; a cone-beam sinogram converter configured to convert, to a sinogram format in a cone-beam shape, an LOR-based sinogram acquired by the LOR acquirer; a sinogram model maker configured to model the sinogram format-converted to the cone-beam shape by the cone-beam sinogram converter; and a high-resolution image inducer configured to induce a high-resolution image with the sinogram modeled by the sinogram model maker; wherein the high-resolution image inducer performs a GPU parallel processing operation with an iterative reconfiguration algorithm.