A method for decoding a picture, according to the present invention, comprises the steps of: receiving split flag information and merge flag information; splitting a coding unit (CU) of one or more depths n into CUs of depth n+1, on the basis of the split flag information; generating a merged CU by combining parts of the CUs of the depth n+1, on the basis of the merge flag information; and performing a decoding procedure for generating a restoration picture, on the basis of the generated merge CU. According to the present invention, a decoding procedure can be performed by merging CUs having similar characteristics, and thus auxiliary information to be received and processed is reduced and coding efficiency is improved.