Proposed are a method and an apparatus for transmitting and receiving data to and from a wireless LAN system. Specifically, an AP transmits control information to an STA. The AP transmits data to or receives data from the STA on the basis of the control information. The control information includes RU information for transmitting and receiving data over a broadband network. If the broadband, on the basis of the RU information, is defined as only one full bandwidth, the RU information includes allocation information that the broadband consists of 12 guard tones, 3044-tone RU, 5 DC tones, and 11 guard tones. If the broadband, on the basis of the RU information, includes three 996-tone RUs, the RU information includes allocation information that the broadband consists of 12 guard tones, a first 996-tone RU, 1 null tone, 26-tone RU, 1 null tone, a second 996-tone RU, 1 null tone, 26-tone RU, 1 null tone, a third 996-tone RU, and 11 guard tones.