: Axial Flux Permanent Magnet Synchronous Motor (AFPMSM) has gained significant attention as a core power source for next-generation industrial sectors, including electric vehicles, wind turbines, robot joint, and drone propulsion motor, due to its high power density from a short axial length and large radial dimensions. Despite these structural ad-vantages, cogging torque caused by magnetic interaction between the stator teeth and permanent magnets remains a critical drawback, inducing noise and vibration. While conventional Soft Magnetic Composite (SMC) core methods facilitate 3D flux paths, they suffer from low magnetic permeability, insufficient mechanical strength, and manufacturing complexity. To address these issues, this study proposes a Stepped Structure Model utilizing electrical steel sheets to effectively reduce cogging torque. This structure features radial stacking of identical electrical steel sheets with varying widths, where each layer's center is incrementally shifted in the rotational direction. This configuration achieves an effect analogous to continuous skewing without specialized 3D machining. To validate the proposed design, 3D FEA was conducted. Results demonstrate that the peak-to-peak cogging torque was reduced to approximately 86% of the conventional model’s value, while maintaining the back-EMF reduction rate within 5%. By presenting a novel skewing technique, this research provides a practical alternative for high-precision and high power AFPMSM.