A receiving apparatus includes: a first decoder configured to decode a signal transmitted through a first layer from a layered division multiplexing (LDM) signal using a parity check matrix to generate low density parity check (LDPC) information word bits and parity bits; an encoder configured to encode the LDPC information word bits, generated by decoding the signal transmitted through the first layer, using the parity check matrix to generate parity bits corresponding only to preset columns in the parity check matrix; and a second decoder configured to decode a signal obtained by removing, from the LDM signal, a signal corresponding to the LDPC information word bits generated by decoding the signal transmitted through the first layer, the parity bits generated by the encoder, and the parity bits generated by the first decoder except the parity bits generated by the encoder, thereby to generate information word bits transmitted through a second layer.