This paper describes for breaking behaviors on the surface layer of a white-coated paperboard during indentation of a center bevel blade. Cutting load response of the paperboard was measured regarding the indentation depth of the blade and the deformation flow in a side view of the paperboard was observed by a CCD camera in order to investigate the effect of blade tip angle on the surface failures of the paperboard. The surface breaking strength of paperboard was analyzed by using Finite Element Method (FEM). Through the experiment and FEM simulation, the followings were revealed. 1) There is a certain critical value of tip angle C at which an inflection load response disappears and also the surface failures are restricted. 2) When the tip angle is less than the C, there is an inflection point as the surface-layer breaking and its surface breaking point was strongly related to the maximum principal stress on the surface. 3) After the surface breaking, the deformation flow and its cutting resistance are strongly affected by the de-laminated and the raised-up of the inner-layer.