The Judicial branch includes Supreme Courts. They make sure the laws of USA agree with it. The legislative branch has to make laws It also collects taxes. That is what the two branches do.
Both branches have to deal with laws of the USA. They both have a system of checks and balances. They both work together too. That is how they are the same.
The legislative makes the laws of the USA. The legislative branch also collects checks. The Judicial doesn't collect checks. That is how the two branches are different.