The present invention relates to inter-view residual prediction and is characterized by acquiring residual data of a first reference block by using a motion vector of a neighboring block, acquiring residual data of a second reference block by using a reference view motion vector or a disparity vector, acquiring a residual data prediction value by using the residual data of the first reference block and the residual data of the second reference block, and coding a current texture block by using the residual data prediction value. The present invention can perform inter-view residual prediction by using a prediction value acquired using coded data of another view point belonging to the same time band to increase the accuracy of video data prediction by using a correlation between view points and reduce the amount of residual data to be transmitted, thereby improving the coding efficiency. In addition, the complexity in a coding process may be reduced by adding a condition for applying the inter-view residual pr
