An electronic device according to an embodiment of the present disclosure may include: a housing including a portion configured to be attached to/detached from a part of the user's ear; at least one microphone included in the housing and configured to receive a sound from the outside and to detect a direction in which the sound is received; at least one speaker included in the housing; at least one communication circuit included in the housing; a processor included in the housing and electrically connected to the at least one microphone, the at least one speaker, and the at least one communication circuit; and at least one memory included in the housing and electrically connected to the processor. The memory may store instructions that, when executed, cause the processor to store data regarding a sound, which has been received through the microphone, in the memory at least temporarily, to output a sound, which corresponds to a sound received from a first direction among the data, through the speaker, and to output a sound, which corresponds to a sound received from a second direction among the data, through the speaker based at least in part on information regarding the state of the electronic device or information acquired from the outside of the electronic device. Besides, various embodiments are possible.