Respiration happens inside the cells and it is a chemical reaction involving the complete oxidation of sugars to water and carbon dioxide. Respiration happens not only in animals, plants and fungi, but also in many bacteria or unicellular organisms that cannot breath. Breathing involves moving the air in and out the lungs or other breathing organs like gills in order to collect oxygen from the environment and excrete the carbon dioxide.
In other words, respiration is a molecular process that happens inside every cells of our organism and breathing only happens in the lungs (or gills in the fish) and it is a mechanical process of ventilation in lungs or gills.
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