A transmitter is provided. The transmitter includes: a Low Density Parity Check (LDPC) encoder configured to encode outer-encoded bits to generate an LDPC codeword including LDPC information bits and parity bits; a puncturer configured to puncture some of the parity bits included in the LDPC codeword; and a mapper configured to map the LDPC codeword except the punctured parity bits to symbols for transmission to a receiver, wherein the puncturer calculates a number of parity bits to be punctured among the parity bits included in the LDPC codeword based on a number of the outer-encoded bits, a number of the LDPC information bits, and a minimum number of parity bits to be punctured among the parity bits included in the LDPC codeword.