Disclosed are a communication scheme and a system thereof for converging IoT technology and a 5G communication system for supporting a high data transmission rate beyond that of a 4G system. The disclosure can be applied to intelligent services (for example, services related to a smart home, smart building, smart city, smart car, connected car, health care, digital education, retail business, security, and safety) based on the 5G communication technology and the IoT-related technology. A decoding method includes: performing decoding through an inner code; detecting an error through an outer code; determining a re-encoding method; and performing re-encoding. A method for processing a signal includes decoding a first layer signal to determine first LDPC information bits, encoding the first LDPC information bits and a first parity bits to determine second parity bits; identifying a part of the first LDPC information bits, and decoding a second layer signal.