1. A method for decoding a video signal, comprising: decoding a base layer image in a base layer; obtaining phase shift information between a luma sample and a chroma sample in the base layer; obtaining offset information indicating a position difference between at least one boundary pixel of an up-sampled image and at least one boundary pixel of a current image in an enhanced layer for an inter-layer prediction between the base layer and the enhanced layer, wherein the enhanced layer differs from the base layer in an aspect ratio or a spatial resolution, the up-sampled image representing an up-sampled base layer image; performing motion prediction to decode an inter-coded block of the current image in the enhanced layer using a motion vector of the base layer; and performing texture prediction to decode an intra-coded block of the current image in the enhanced layer based on the base layer image, the performing texture prediction comprising: (1) obtaining position information of the intra-coded block in the enhanced layer; (2) obtaining position information of a reference block in the base layer based on the phase shift information, the offset information and the position information of the intra-coded block; (3) obtaining reference pixel values in the base layer based on the position information of the reference block; and (4) decoding the intra-coded block in the enhanced layer based on the reference pixel values.