A broadcast signal transmission method according to one embodiment of the present disclosure comprises an IP layer processing step of generating Internet protocol (IP) packets including broadcast data and generating fragmented IP packets by fragmenting at least one IP packet of the IP packets in order to transmit to a link layer, a first link layer processing step of restoring the at least one IP packet by combining the fragmented IP packets of the IP packets output at the IP layer processing step, a second link layer processing step of performing header compression of IP packet including the restored at least one IP packet, and a third link layer processing step of encapsulating the header compressed IP packets into at least one link layer packet and transmitting the at least one link layer packet to a physical layer.