The present invention relates to a method and a device for transmitting and receiving advanced UHD broadcasting content in a digital broadcasting system. The method for transmitting and receiving advanced UHD broadcasting content, according to one embodiment of the present invention, comprises the steps of: encoding data of a base layer; encoding data of one or more enhancement layers; encoding broadcast network program metadata including information on an advanced UHD broadcast program transmitted through a broadcast network, and encoding IP network program metadata including information on an advanced UHD broadcast program transmitted through an IP network; packetizing the encoded data of the base layer and/or the data of a first enhancement layer into a broadcast packet; packetizing the encoded data of a second enhancement layer into an IP packet; transmitting the broadcast packet through the broadcast network; and transmitting the IP packet through the IP network.