A point cloud data processing method according to embodiments may comprise a step of encoding and transmitting point cloud data, wherein said encoding comprises encoding a geometry indicating the positions of one or more points of the point cloud data, the step of encoding a geometry further comprises a step of generating an octree of the geometry, and a step of encoding attributes of the one or more points comprises the steps of: generating Morton codes of the one or more points; and rearranging the one or more points on the basis of the octree to generate one or more levels of detail (LOD). The point cloud data processing method according to embodiments may comprise receiving and decoding point cloud data.