Disclosed are: a communication method for merging, with IoT technology, a 5G communication system for supporting a data transmission rate higher than that of a 4G system; and a system thereof. The present disclosure can be applied to intelligent services (for example, smart home, smart building, smart city, smart car or connected car, healthcare, digital education, retail, security and safety related services, and the like) on the basis of a 5G communication technology and an IoT-related technology. A method by which a transmitter in a communication system transmits signals, according to one embodiment of the present specification, comprises the steps of: determining depth information for generating a mother code size and a parity bit; applying a polar code sequence corresponding to an information bit; generating, on the basis of the mother code size and the depth information, a codeword including a parity bit associated with at least two bits among a plurality of bits to which the polar code sequence is applied; and transmitting the generated codeword.