Disclosed is a method for generating (2k−2t) first order Reed-Muller codes from 2k first order Reed-Muller codes based on k input information bits. The method comprises selecting t linearly independent kth order vectors; generating 2t linear combinations by linearly combining the t selected vectors; calculating 2t puncturing positions corresponding to the 2t linear combinations; selecting one k×k matrix out of a plurality of k×k matrixes having k×k inverse matrixes; calculating 2t new puncturing positions by multiplying each of the 2t puncturing positions by the selecting k×k matrix; and generating (2k−2t) first order Reed-Muller codes by puncturing the 2t new puncturing positions from the 2k first order Reed-Muller codes.