Method for scalably encoding and decoding video signal

The present invention relates to a method of encoding a video signal and decoding the scalable. In the present invention, when generating the base layer and the enhanced layer from the video source and the base layer and / or enhancement generate information about the phase difference in the DE layer, the layer with the base layer based on the information relating to the phase difference applying the inter prediction method, and encodes and decodes the enhanced layer. When encoding / decoding an enhanced layer to the intra-BL mode or the inter-layer residual mode, the up-sampling the base layer to reflect the information about the phase difference, thereby matching the phase of the enhanced layer and the base layer. Therefore, when the encoding and decoding a video signal by a layer inter prediction method, and so down to adjust the phase difference between the sampling and up-sampling a base layer and an enhanced layer that may occur in, it is possible to improve the coding efficiency. MCTF, prediction between a base layer and an enhanced layer, a layer, down-sampling, up-sampling, the phase difference