A method and apparatus for encoding and decoding a video signal according to directional intra-residual prediction. The video encoding method of the present invention includes calculating first residual data by performing directional intra-prediction on a first block of a base layer with reference to a second block of the base layer, calculating second residual data by performing directional intra-prediction on a third block of an enhancement layer that corresponds to the first block of the base layer with reference to a fourth block of the enhancement layer that corresponds to the second block of the base layer, and encoding the third block according to the directional intra-residual prediction by obtaining third residual data that is a difference between the first residual data and the second residual data.