An image decoding method supporting a plurality of layers according to the present invention may comprise the steps of: generating an inter-layer reference picture set with respect to one or more reference layers to which a current picture can refer; generating an initial reference picture list including the inter-layer reference picture set; and predicting the current picture on the basis of the initial reference picture list. Accordingly, the present invention provides a method for generating a reference picture list including a picture of a layer, which is different from a layer to be currently encoded and decoded, and an apparatus using the same.