Provided are a scalable encoding/decoding apparatus and method for the same for a moving image of more than 8 bits. The scalable moving image encoding apparatus includes a pixel value clipper clipping a pixel value of an original image to a pixel value with a predetermined pixel depth, a base layer encoder receiving the clipped image and encoding the clipped image using a predetermined encoding method based on motion prediction, a pixel value scaler receiving a base layer image generated by the base layer encoder, which is a decoded image of an encoded image, and scaling a pixel depth of the base layer image to the pixel depth of the original image, and an enhancement layer encoder subtracting the base layer image having a scaled pixel value from the original image to form an enhancement layer image and encoding the enhancement layer image using a predetermined encoding method.