In this paper, we present a computer cluster with heterogeneous computing components intended to provide concurrency and parallelism with embedded processors to achieve a real-time Multi-View High-Efficiency Video Coding (MV-HEVC) encoder/decoder with a maximum resolution of 1088p. The latest MV-HEVC standard represents a significant improvement over the previous video coding standard (MVC). However, the MV-HEVC standard also has higher computational complexity. To this point, research using the MV-HEVC has had to use the Central Processing Unit (CPU) on a Personal Computer (PC) or workstation for decompression, because MV-HEVC is much more complex than High-Efficiency Video Coding (HEVC), and because decompressors need higher parallelism to decompress in real time. It is particularly difficult to encode/decode in an embedded device. Therefore, we propose a novel framework for an MV-HEVC encoder/decoder that is based on a heterogeneously distributed embedded system. To this end, we use a parallel computing method to divide the video into multiple blocks and then code the blocks independently in each sub-work node with a group of pictures and a coding tree unit level. To appropriately assign the tasks to each work node, we propose a new allocation method that makes the operation of the entire heterogeneously distributed system more efficient. Our experimental results show that, compared to the single device (3D-HTM single threading), the proposed distributed MV-HEVC decoder and encoder performance increased approximately (20.39 and 68.7) times under 20 devices (multithreading) with the CTU level of a 1088p resolution video, respectively. Further, at the proposed GOP level, the decoder and encoder performance with 20 devices (multithreading) respectively increased approximately (20.78 and 77) times for a 1088p resolution video with heterogeneously distributed computing compared to the single device (3D-HTM single threading).