The present invention relates to inter-view residual prediction and is characterized by obtaining residual data of a first reference block by using a motion vector of a neighboring block, obtaining residual data of a second reference block by using a reference view motion vector or a disparity vector, obtaining 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 obtained 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 coding process may be reduced by adding a condition for applying the inter-view residual prediction.