A method for transmitting multimedia content, the method comprising: generating an Internet Protocol, IP, packet comprising a header part (301, 302, 303, 304, 305, 306, 308) and payload part (307, 309), wherein the payload part (307, 309) contains an access unit comprising information part and data part including at least one media fragment through an encapsulation layer (211, 212, 213), wherein the encapsulation layer comprises an E3 layer, and E2 layer and an E1 layer; generating control information for delivering and consuming the multimedia content through a control layer (231, 232, 233) based on information generated by the encapsulation layer (211, 212, 213), wherein the multimedia content comprises a stream including the access unit, wherein the stream is an elementary stream; and transmitting the IP packet and the control information through a delivery layer (221, 222, 223), wherein the header part (301, 302, 303, 304, 305, 306, 308) comprises an IP header, a D1 layer header comprising network information necessary for multimedia transmission and information on the characteristics of the multimedia content, a D2 layer header comprising information necessary for flow control and error correction, an E2 layer header comprising information related to an identifier of the stream, an E3 layer header comprising a sequence number of the access unit, and an E1 layer header comprising composition information for combining video data and audio data of the multimedia content configured with the stream; wherein the E3 layer generates the access unit and information related to the access unit including the sequence number of the access unit, the E2 layer generates, based on the access unit and the information related to the access unit, the stream and information related to the stream including the identifier of the stream, and the E1 layer generates the composition information and a representative transmission characteristic value that allows the multimedia content to be appropriately consumed. generating an Internet Protocol, IP, packet comprising a header part (301, 302, 303, 304, 305, 306, 308) and payload part (307, 309), wherein the payload part (307, 309) contains an access unit comprising information part and data part including at least one media fragment through an encapsulation layer (211, 212, 213), wherein the encapsulation layer comprises an E3 layer, and E2 layer and an E1 layer; generating control information for delivering and consuming the multimedia content through a control layer (231, 232, 233) based on information generated by the encapsulation layer (211, 212, 213), wherein the multimedia content comprises a stream including the access unit, wherein the stream is an elementary stream; and transmitting the IP packet and the control information through a delivery layer (221, 222, 223), wherein the header part (301, 302, 303, 304, 305, 306, 308) comprises an IP header, a D1 layer header comprising network information necessary for multimedia transmission and information on the characteristics of the multimedia content, a D2 layer header comprising information necessary for flow control and error correction, an E2 layer header comprising information related to an identifier of the stream, an E3 layer header comprising a sequence number of the access unit, and an E1 layer header comprising composition information for combining video data and audio data of the multimedia content configured with the stream; wherein the E3 layer generates the access unit and information related to the access unit including the sequence number of the access unit, the E2 layer generates, based on the access unit and the information related to the access unit, the stream and information related to the stream including the identifier of the stream, and the E1 layer generates the composition information and a representative transmission characteristic value that allows the multimedia content to be appropriately consumed.