Various embodiments of the present disclosure relate to a device and a method for processing point cloud data on the basis of PCC technology in a multimedia system. To this end, a bit stream according to point cloud compression may be generated, and the bit stream may be divided to generate access units by a plurality of type-specific data elements. The plurality of data elements may include at least one layer-specific shape data, at least one layer-specific texture data, auxiliary patch information, and occupancy information. The size of each of the plurality of access units may match a maximum transmission unit in a network.