The invention relates to an image processing device and an image processing method capable of collectively encoding a color image and a depth image of different resolutions. The image processing device comprising an image frame converting unit that converts the resolution of the depth image to the same resolution as that of the color image. An additional information generating unit that generates additional information including information to specify the color image, or information to specify the depth image, image frame conversion information indicating an area of a black image included in the depth image, the resolution of which is converted, and resolution information to distinguish whether the resolutions of the color image and the depth image are different from each other. This technology may be applied to the image processing device of images of multiple viewpoints.