A method for receiving a viewing-restricted channel is disclosed. In one embodiment of the present invention, if a user makes a request for receiving a viewing-restricted channel, a command requesting decoding and transmitting broadcast signals of the viewing-restricted channel is generated and transmitted to a broadcast receiver equipped with a CAS module through a network, and broadcast data decoded at the broadcast receiver is received through the network and played after being processed as audio/video signals. If broadcast signals transcoded in a different bit rate at the broadcast receiver is received, the transcoded broadcast data can be decoded in an appropriate way and played.