Virtual cutting means

. A virtual cutting apparatus comprising a cutting imaginary part, the imaginary cutting blade portion having a first roller and a second knife roller provided in parallel, the total number of lines provided on the first knife blade and second knife roll to roll at least two the cutting edge of each blade having a pattern of spaced recesses and protruding opening, between the blade groove, the relative position in the axial direction of the first roller or the second blade of the knife roll can be adjusted, thereby adjusting cutter pattern virtual cut virtual tangent ratio in the product formed. Virtual cutting apparatus is particularly suitable for forming an imaginary tangent line on the paper. Virtual cutting apparatus of the present invention to provide a pattern as little knife, can form a plurality of cut sheets of different virtual ratios, it is possible to reduce the acquisition cost of the equipment manufacturers. Further, when the paper requires a different ratio of the imaginary cutting without the blade profile from the first or the second knife roller removed to install only necessary to adjust the relative position of the blade groove can, therefore, can save time, improve production efficiency .