The present invention relates to a method for processing twelfth grinding degree rice preserving the embryo of rice and a drying apparatus for processing the same. The method is for preserving the embryo of rice rich in nutrients as much as possible through a series of processes different from a conventional method, including first to fourth drying processes (S10 to S40) and first to third aging processes (S50, S70, S90) while processing the twelfth grinding degree rice having 120% of the rice bran layer removed therefrom. The drying apparatus (100) for processing the processing twelfth grinding degree rice preserving the embryo of rice also includes: a suction unit (120); an exhaust unit (130); first and second circulation pipes (122, 132); a cyclone (140); and a circulation unit (150). Accordingly, the high-quality twelfth grinding degree rice can be prepared in large quantities in a more economical and efficient manner.