A system and method for processing a block Low Density Parity Check (LDPC) code are provided. The system includes, a decoding apparatus for decoding a block LDPC code using a parity check matrix, the parity check matrix including an information part and a parity part, the parity part including a first section (B) including a plurality of first permutation matrices, a second section (D) including a second permutation matrix, a third section (T) including a plurality of identity matrices (I) arranged diagonally within the third section and a plurality of third permutation matrices arranged below the plurality of identity matrices, and a fourth section (E) including a fourth permutation matrix.