The invention claimed is:1. A picture decoding method by a decoding apparatus, the method comprising:obtaining video information including prediction information, residual information and offset information from a bitstream;deriving a prediction sample based on the prediction information;deriving a residual sample based on the residual information;generating a reconstructed picture based on the prediction sample and the residual sample; andapplying an in-loop filter process to the reconstructed picture,wherein the step of applying the in-loop filter process includes applying a deblocking filtering process to the reconstructed picture; and applying a sample adaptive offset (SAO) process to at least one of a luma sample or a chroma sample after completing the deblocking filtering process,wherein the offset information includes first flag information indicating whether the sample adaptive offset process is enabled for the luma sample and second flag information indicating whether the sample adaptive offset process is enabled for the chroma sample, andwherein the offset information includes band information indicating one of 32 bands as a starting band of a band group consisting of n bands among the 32 bands, the band group is determined based on the starting band, and an offset corresponding to a band among the n bands is applied to the luma sample or the chroma sample, wherein n is an integer.2. The method of claim 1, wherein when the first flag information indicates that the sample adaptive offset process is enabled for the luma sample, the offset information includes luma offset type information for specifying an offset type for the luma sample and luma offset value information for specifying a magnitude of the offset applied to the luma sample, andwherein when the second flag information indicates that the sample adaptive offset process is enabled for the chroma sample, the offset information includes chroma offset type information for specifying an offset type for the chroma sample and chroma offset value information for specifying a magnitude of the offset applied to the chroma sample.3. The method of claim 2, wherein the step of obtaining the video information includes obtaining the luma offset type information, the luma offset value information, the chroma offset type information, and the chroma offset value information through the use of entropy decoding using a context-adaptive binary arithmetic coding.4. The method of claim 2, wherein the luma offset type information indicates that a band offset type is applied for the luma sample, andwherein the chroma offset type information indicates that the band offset type is applied for the chroma sample.5. The method of claim 2, wherein the luma type information and the chroma type information are obtained based on entropy decoding using a context-adaptive arithmetic coding on the bitstream.6. The method of claim 1, wherein the offset is applied to the luma sample or chroma sample of the reconstructed picture which the deblocking filtering process is completed,when the first flag information indicates that the sample adaptive offset process is enabled for the luma sample, the offset information includes luma offset type information for specifying an offset type for the luma sample and luma offset value information for specifying a magnitude of the offset applied to the luma sample, andwherein when the second flag information indicates that the sample adaptive offset process is enabled for the chroma sample, the offset information includes chroma offset type information for specifying an offset type for the chroma sample and chroma offset value information for specifying a magnitude of the offset applied to the chroma sample.7. The method of claim 6, wherein the luma offset type information indicates whether a band offset is applied to the luma sample, an edge offset is applied to the luma sample, or the offset is not applied to the luma sample, andwherein the chroma offset type information indicates whether a band offset is applied to the chroma sample, an edge offset is applied to the chroma sample, or the offset is not applied to the chroma sample.8. The method of claim 1, wherein the bands are sections into which the whole sample value region of pixels is divided with a constant size.9. The method of claim 1, wherein the n is predetermined as a constant number.10. The method of claim 1, wherein the band information further indicate one of 32 bands as a last band of the band group.11. A picture encoding method by an encoding apparatus, the method comprising:deriving a prediction sample in a current picture;deriving a residual sample in the current picture;generating a reconstructed picture based on the prediction sample and the residual sample;applying an in-loop filter process to the reconstructed picture, wherein applying the in-loop filter process includes applying a deblocking filtering process to the reconstructed picture; and applying a sample adaptive offset process to at least one of a luma sample or a chroma sample after completing the deblocking filtering process; andencoding video information including prediction information on the prediction sample, residual information on the residual sample, and offset information for the sample adaptive offset process,wherein the offset information includes first flag information indicating whether the sample adaptive offset process is enabled for the luma sample and second flag information indicating whether the sample adaptive offset process is enabled for the chroma sample, andwherein the offset information includes band information indicating one of 32 bands as a starting band of a band group consisting of n bands among the 32 bands, the band group is determined based on the starting band, and an offset corresponding to a band among the n bands is applied to the luma sample or the chroma sample, wherein n is an integer.12. The method of claim 11, wherein when the first flag information indicates that the sample adaptive offset process is enabled for the luma sample, the offset information includes luma offset type information for specifying an offset type for the luma sample and luma offset value information for specifying a magnitude of the offset applied to the luma sample, andwherein when the second flag information indicates that the sample adaptive offset process is enabled for the chroma sample, the offset information includes chroma offset type information for specifying an offset type for the chroma sample and chroma offset value information for specifying a magnitude of the offset applied to the chroma sample.13. The method of claim 12, wherein the luma offset type information indicates that a band offset type is applied for the luma sample, andwherein the chroma offset type information indicates that the band offset type is applied for the chroma sample.14. The method of claim 12, wherein the luma type information and the chroma type information are encoded based on entropy encoding using a context-adaptive arithmetic coding.15. The method of claim 11, wherein the offset is applied to the luma sample or chroma sample of the reconstructed picture which the deblocking filtering process is completed,when the first flag information indicates that the sample adaptive offset process is enabled for the luma sample, the offset information includes luma offset type information for specifying an offset type for the luma sample and luma offset value information for specifying a magnitude of the offset applied to the luma sample, andwherein when the second flag information indicates that the sample adaptive offset process is enabled for the chroma sample, the offset information includes chroma offset type information for specifying an offset type for the chroma sample and chroma offset value information for specifying a magnitude of the offset applied to the chroma sample.16. The method of claim 15, wherein the luma offset type information indicates whether a band offset is applied to the luma sample, an edge offset is applied to the luma sample, or the offset is not applied to the luma sample, andwherein the chroma offset type information indicates whether a band offset is applied to the chroma sample, an edge offset is applied to the chroma sample, or the offset is not applied to the chroma sample.17. The method of claim 11, wherein the bands are sections into which the whole sample value region of pixels is divided with a constant size.18. The method of claim 11, wherein the n is predetermined as a constant number.19. The method of claim 11, wherein the band information further indicate one of 32 bands as a last band of the band group.20. A non-transitory decoder-readable storage medium for storing a bitstream, the bitstream comprising a decoder executable program, the decoder executable program, when executed, causing a decoder to perform the following steps:obtaining video information including prediction information, residual information and offset information from the bitstream;deriving a prediction sample based on the prediction information;deriving a residual sample based on the residual information;generating a reconstructed picture based on the prediction sample and the residual sample; andapplying an in-loop filter process to the reconstructed picture,wherein the step of applying the in-loop filter process includes applying a deblocking filtering process to the reconstructed picture; and applying a sample adaptive offset (SAO) process to at least one of a luma sample or a chroma sample after completing the deblocking filtering process,wherein the offset information includes first flag information indicating whether the sample adaptive offset process is enabled for the luma sample and second flag information indicating whether the sample adaptive offset process is enabled for the chroma sample, andwherein the offset information includes band information indicating one of 32 bands as a starting band of a band group consisting of n bands among the 32 bands, the band group is determined based on the starting band, and an offset corresponding to a band among the n bands is applied to the luma sample or the chroma sample, wherein n is an integer.