An apparatus and a method for sampling a signal in a wireless communication system that employs a time division duplex (TDD) scheme are provided. According to various embodiments of the present disclosure, a method for a base station being operated in a wireless communication system that employs TDD comprises the steps of: determining a switching section for controlling a conversion mode of a sampling rate conversion circuit based on a timing advance (TA) value with respect to a signal transmitted by a terminal; generating a switching signal within the switching section; changing the conversion mode from a first mode to second mode in response to the switching signal; and changing a sampling rate of a transmission signal or reception signal based on the second mode. As a result, the transmission signal and the reception signal can be prevented from overlapping in the sampling rate conversion circuit that can perform both of up conversion and down conversion, and hardware resources for changing a sampling rate of a signal can be reduced.