A method, performed by a scene content transmitter, of processing scene content, according to an embodiment of the present disclosure, may include constructing at least one track data associated with a plurality of scene descriptions constituting the scene content, wherein the at least one track data includes a first sample including a scene description at a first time point and a second sample associated with a scene description at a second time point after the first time point and based on the first sample, and transmitting the at least one track data to a scene content receiver, and a header of the second sample may include information related to a target referenced by the second sample.