An image decoding method supporting a plurality of layers according to the present invention may comprise the steps of: when an initial reference picture list of a current picture is configured, receiving flag information indicating whether reference picture set information of a reference layer to which the current picture refers is used; generating the initial reference picture list on the basis of the flag information; 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.