The present invention relates to a device and a method for playing 3D sound by means of a speaker and one or more microphones. A method for playing 3D sound according to the present invention comprises the steps of: receiving through wire or wireless communication a first signal which is an audio signal comprising any one of left direction information and right direction information and a second signal which is an audio signal comprising the other one of the left direction information and the right direction information; receiving through microphones a third signal that is being output from an external speaker; determining, on the basis of a fourth signal that is to be output from the speaker; and generating the fourth signal from the second signal by means of the determined variable.