Why the RX_RSR register of W5300 sometimes becomes so large?

I’m currently facing an issue while testing the W5300 chip. Here’s the problem: I’m using the W5300 as a TCP server, opening Socket0, and performing a data loopback test with a PC. I have set the maximum fragment size to 1460 bytes. After successfully establishing the connection between the PC and W5300, I started testing the data I intend to send. When I send 100 bytes of data repeatedly, everything works fine without any issues.
However, when I attempt to test with larger data, such as 40000 bytes, something strange happens. The first transmission of 40000 bytes is normal, and the RSR register shows 27 times 1460 bytes and 580 bytes (totaling 40000 bytes). But, when I send 40000 bytes for the second time, a strange phenomenon occurs. At this point, the RSR register only shows three values: 11680 bytes, 11680 bytes, and 16640 bytes (totaling 40000 bytes). What could be the reason for this behavior? I don’t want the RSR value to be this large.