End Cutting 1D layout design is a promising candidate for sub-10nm process nodes. Given a 1D layout with horizontal wires, cut redistribution technique is used for sliding the line-end cuts in order to align them vertically or resolve spacing conflicts. The aligned cuts can then be merged into a single shot of cuts. In this paper, we proposed a network flow based method for efficient cut redistribution and insertion. Normally, a pair of movable cuts could have three possible relations, left-of, right-of and merge-into. We observe that if the left-right-merge orderings of cuts are fixed, the cut redistribution can be formulated as a network flow problem, which can be solved efficiently. We also find that inserting cuts can resolve the spacing conflicts in some circumstances. This cut insertion strategy is introduced in our proposed method to reduce the spacing conflicts. Moreover, the complementary e-beam lithography for printing the cuts is also considered in this paper. Experimental results show that compared with a previous ILP-based method, our method can achieve a 200X speedup and competitive solution quality.