The present invention provides a method for performing transformation using a layered Givens transform (LGT), comprising the steps of: deriving at least one rotation layer and at least one permutation layer on the basis of a given transform matrix (H) and a given error parameter; acquiring a LGT coefficient on the basis of the rotation layer and the permutation layer; and quantizing and entropy-encoding the LGT coefficient, wherein the permutation layer comprises a permutation matrix obtained by permuting a row of an identity matrix.