Video decoding method and device using same

A video decoding method for decoding a bit stream comprising a plurality of layers according to the present invention comprises: receiving information capable of specifying the number of layers included in the bit stream; receiving time ID information capable of specifying a maximum time ID of an i th layer that can be used for inter-layer prediction, the number of items of time ID information being equivalent to the number of the layers; inducing the maximum time ID on the basis of the time ID information; and conducting the inter-layer prediction by using a picture of the i th layer having a time ID equal to or smaller than the maximum time ID. As such, the present invention may improve coding efficiency and reduce complexity by limiting the maximum number of time sublayers.