Provided are a communication method and system for converging a 5th-Generation (5G) communication system for supporting higher data rates beyond a 4th-Generation (4G) system with a technology for Internet of Things (IoT), with a transmission and receipt processing method and device for time-frequency synchronization between V2X terminals. When a synchronization signal to be transmitted is identical to a synchronization signal of an existing D2D terminal, time-frequency resources configured for the D2D terminal in a cell are reused to transmit the synchronization signal. When synchronization signal to be transmitted is different from a synchronization signal of an existing D2D terminal, reconfigured time-frequency resources are used to transmit the synchronization signal. The synchronization signal transmitted by a V2X terminal indicates a corresponding synchronization source type by using a value of an SLSS sequence index and/or a value of a PSBCH specified field.