In a method and device for transmitting and receiving a frame in consideration of the length of data in a communication system supporting multiple links, the method of a first device includes the steps of: receiving a first frame from a second device in a first TXOP on a first link; receiving a second frame from the second device in a second TXOP on a second link; performing a first backoff operation for transmitting a first reception response frame for the first frame on the first link; and “when the first backoff operation is completed and the reception of the second frame is completed”, transmitting the first reception response frame to the second device on the first link.