A decoding apparatus is provided. The decoding apparatus includes a communication unit for receiving multiple encoding data respectively corresponding to multiple areas constituting one image, and reference data including attribute information of each of the multiple areas, and a processor for generating multiple divided images by decoding the multiple encoding data respectively, changing the resolutions of some divided images among the multiple divided images on the basis of the received attribute information, and generating a reconstructed image by merging the some divided images having the changed resolutions and the remaining divided images.