In one embodiment, the method for decoding a video signal using inter layer prediction includes obtaining a residual signal of a corresponding block in a base layer from a base layer bitstream, scaling the residual signal of the corresponding block in the base layer, obtaining a residual signal of a current block in an enhanced layer from an enhanced layer bitstream, obtaining a prediction pixel value of the current block in the enhanced layer based on an intra prediction mode of the corresponding block in the base layer and a pixel value of a neighboring block in the enhanced layer, and reconstructing the current block by using the prediction pixel value of the current block, the residual signal of the current block.