A method, performed by a user equipment, UE, of offloading data, the method comprising: determining a server for processing at least some of the data including code; transmitting, to the server, the data; receiving a list including at least one splitting point at which the data is splittable from the server; determining, based on the list, an offloading point for the data among the at least one splitting point; transmitting, to the server, information about the offloading point and information about requirements for offloading data corresponding to the offloading point; receiving, from the server, a response as to whether the offloading data is capable of being processed; and determining whether the offloading data is to be processed, based on the response, wherein the at least one splitting point includes a point for splitting the code into code parts that are to be executed even when the code parts are offloaded, each code part having no dependency on the other parts of the code, wherein, when the offloading data is not capable of being processed to satisfy the requirements, the response as to whether the offloading data is capable of being processed comprises a negative-ACK, NACK, when the requirements are mandatory requirements, and change request information when the requirements are not the mandatory requirements, and wherein the change request information includes a request for changing a location of the offloading point from one point to another point. determining a server for processing at least some of the data including code; transmitting, to the server, the data; receiving a list including at least one splitting point at which the data is splittable from the server; determining, based on the list, an offloading point for the data among the at least one splitting point; transmitting, to the server, information about the offloading point and information about requirements for offloading data corresponding to the offloading point; receiving, from the server, a response as to whether the offloading data is capable of being processed; and determining whether the offloading data is to be processed, based on the response, wherein the at least one splitting point includes a point for splitting the code into code parts that are to be executed even when the code parts are offloaded, each code part having no dependency on the other parts of the code, wherein, when the offloading data is not capable of being processed to satisfy the requirements, the response as to whether the offloading data is capable of being processed comprises a negative-ACK, NACK, when the requirements are mandatory requirements, and change request information when the requirements are not the mandatory requirements, and wherein the change request information includes a request for changing a location of the offloading point from one point to another point. wherein the at least one splitting point includes a point for splitting the code into code parts that are to be executed even when the code parts are offloaded, each code part having no dependency on the other parts of the code, wherein, when the offloading data is not capable of being processed to satisfy the requirements, the response as to whether the offloading data is capable of being processed comprises a negative-ACK, NACK, when the requirements are mandatory requirements, and change request information when the requirements are not the mandatory requirements, and a negative-ACK, NACK, when the requirements are mandatory requirements, and change request information when the requirements are not the mandatory requirements, and wherein the change request information includes a request for changing a location of the offloading point from one point to another point.