A system, an apparatus and a method for transmitting/receiving data coded by a low density parity check matrix code are provided. The apparatus for transmitting data coded by a low density parity check code includes: a low density parity check encoder for encoding input data based on the low density parity check code; and a bit puncturer for puncturing columns in an order of columns which least degrade a performance caused by puncturing in the low density check code according to a code rate of an output data. Accordingly, the low density parity check code having superior performance can be implemented to the next generation mobile communication system supporting various code rates.