PURPOSE: A vegetable cutting structure for a food material thickness controlling and cutting device is provided to enable users to easily control the thickness of food when cutting the food. CONSTITUTION: A vegetable cutting structure for a food material thickness controlling and cutting device comprises the following: a cutting cover(30) including an outlet and a cutting housing; a cover(40) including an inlet(42) combined to the cutting cover; a rotary shaft(60) rotating by the torque of a motor; a controlling cap(70) reciprocating the rotary shaft; a controlling housing supporting the rotary shaft; a shaft housing(100) supporting the reciprocation of the rotary shaft; an interlocking plate(110) combined to the shaft housing; a blade unit(130) for cutting food materials; and a controlling plate(120) rotating by the rotary shaft.