A receiver is provided. The receiver includes: a first decoder configured to decode a superposition-coded signal by using a parity check matrix to generate Low Density Parity Check (LDPC) information word bits and first parity bits corresponding to a first layer signal; an encoder configured to encode the LDPC information word bits and the first parity bits to generate second parity bits, or encode the LDPC information word bits to generate the first parity bits and the second parity bits, by using the parity check matrix; and a second decoder configured to decode a signal which is generated by removing the first layer signal, corresponding to the LDPC information word bits, the first parity bits, and the second parity bits, from the superposition-coded signal, to reconstruct bits transmitted through the second layer signal.