Abstract: This document discloses a method and apparatus for image encoding/decoding which support multiple layers. The method for image decoding comprises analyzing a video parameter set (VPS) extension for layer dependency on a current layer, analyzing slices for layer dependency on a current slice by determining whether not to apply layer dependency to the current slice or to apply new layer dependency to the current slice, the new layer dependency determining within a range of layer dependency analyzed from the VPS extension, and constructing a reference picture list about the current layer based on at least one of layer dependency analyzed from the VPS extension and layer dependency analyzed from the slice.

Abstract: The present invention is related to a method for moving the position of a base view from an arbitrary GOP (Group Of Pictures) start position to implement an efficient encoding structure in multi-view video encoding. The existing multi-view video encoding method exhibits low encoding efficiency when correlation between the base view and a dependent view is low, since the base view is assumed to be fixed. Moreover, in case the view in a live broadcasting program desired by a producer changes from the base view to another, the user has to consume more bit streams and decoder complexity than those consumed when decoding is performed with respect to the base view. Therefore, to alleviate the drawbacks of the existing multi-view video encoding method, the present invention provides a method for designing syntax elements by which the base view can be moved, thereby supporting an efficient encoding structure.