Provided are a method of packetizing encoded symbols and an apparatus using the same. The method includes an encoded symbol and target packet selection step of deciding a first source symbol and selecting an unpacketized first encoded symbol and a target packet into which the unpacketized first encoded symbol is inserted if there is the unpacketized first encoded symbol of at least one first encoded symbol, which is an encoded symbol of the first source symbol generated using an AND-OR tree structure, and a packetization step of generating a second source symbol based on at least one unpacketized first encoded symbol by use of the AND-OR tree structure, generating at least one second encoded symbol based on the second source symbol by use of the AND-OR tree structure, and packetizing at least one of second encoded symbols into the target packet along with the first encoded symbol.