Breathing is a constant process where you breathe in and out constantly through out the day. It is a process of taking in oxygen and expelling carbon dioxide.
Respiration is a process where the body breaks down the oxygen, so that the cells in the body can use it. It is a part of metabolic process also known as catabolic process of a cellular activity where energy molecule is released while carbon dioxide and water are produced.
Breathing is a physical process and respiration is a chemical process. Breathing is a process of taking oxygen into the lungs while respiration is taking the oxygen from the lungs into the blood stream or to the cells.