The present disclosure relates to a method by which at least one processor generates an intermediate representation. The method for generating an intermediate representation comprises steps in which: an intermediate representation generator extracts, from a program, information about data for input/output and information about a calculation; the intermediate representation generator determines, from the extracted information about the data and the extracted information about the calculation, whether there is an in-place calculation; and the intermediate representation generator generates an intermediate representation by using the extracted information about the data, the extracted information about the calculation, and a generation rule associated with the in-place calculation if there is an in-place calculation, wherein in-place input data comprises data replaced with output data after the in-place calculation.