Provided is a method and system of transmitting and receiving a three-dimensional (3D) broadcasting service, and more particularly, to a method and system for transmitting and receiving a reference image and a 3D auxiliary image for the 3D broadcasting service through a digital broadcasting network in real-time or in non-real time. According to the present invention, a smooth broadcasting service may be provided to terminals receiving a two-dimensional (2D) or 3D broadcast.