What is claimed is:1. A method for allocating resource units in a wireless local area network (WLAN), the method comprising:generating, by an access point (AP), a physical (PHY) layer protocol data unit (PPDU) for a plurality of stations (STAs); andtransmitting, by the AP, the PPDU to the plurality of STAs based on a plurality of resource unit groups for an entire frequency bandwidth,wherein each of the plurality of resource unit groups is allocated to each of the plurality of STAs,wherein each of the plurality of resource unit groups corresponds to at least one 26-tone resource unit or a tone design resource unit that includes at least one other 26-tone resource unit and at least one additional tone unit, andwherein the at least one additional tone unit corresponds to leftover tones remaining after a plurality of frequency tones corresponding to the plurality of resource unit groups are divided in a 26-tone resource unit.2. The method of claim 1, wherein a number of the at least one additional tone unit is linearly increased in accordance with an increase in a number of the at least one other 26-tone resource unit.3. The method of claim 2, wherein a number of the at least one additional tone unit corresponds to a fixed value being independent from the increase in the number of the at least one other 26-tone resource unit.4. The method of claim 1, wherein the tone design resource unit is located to one of a predetermined plurality of allocatable frequency locations within the entire frequency bandwidth, andwherein the predetermined plurality of allocatable frequency locations are determined based on a location of the at least one additional tone unit.5. The method of claim 1, wherein the entire frequency bandwidth corresponds to 20 MHz,wherein the plurality of frequency tones correspond to a 242-tone resource unit, andwherein each of the at least one additional tone unit corresponds to a 4-tone leftover tone unit.6. An access point (AP) allocating resource units in a wireless local area network (WLAN), the AP comprising:a radio frequency (RF) unit transmitting and receiving radio signals; anda processor being operatively connected to the RF unit,wherein the processor is configured:to generate a physical (PHY) layer protocol data unit (PPDU) for a plurality of stations (STAs), andto transmit the PPDU to the plurality of STAs based on a plurality of resource unit groups for an entire frequency bandwidth,wherein each of the plurality of resource unit groups is allocated to each of the plurality of STAs,wherein each of the plurality of resource unit groups corresponds to at least one 26-tone resource unit or a tone design resource unit that includes at least one other 26-tone resource unit and at least one additional tone unit, andwherein the at least one additional tone unit corresponds to leftover tones remaining after a plurality of frequency tones corresponding to the plurality of resource unit groups are divided in a 26-tone resource unit.7. The AP of claim 6, wherein a number of the at least one additional tone unit is linearly increased in accordance with an increase in a number of the at least one other 26-tone resource unit.8. The AP of claim 7, wherein a number of the at least one additional tone unit corresponds to a fixed value being independent from the increase in the number of the at least one other 26-tone resource unit.9. The AP of claim 6, wherein the tone design resource unit is located to one of a predetermined plurality of allocatable frequency locations within the entire frequency bandwidth, andwherein the predetermined plurality of allocatable frequency locations are determined based on a location of the at least one additional tone unit.10. The AP of claim 6, wherein the entire frequency bandwidth corresponds to 20 MHz,wherein the plurality of frequency tones correspond to a 242-tone resource unit, andwherein each of the at least one additional tone unit corresponds to a 4-tone leftover tone unit.