mg is the force due to gravity, and kv is the resistance force. So, mg would be in the downward direction, whereas kv is in the direction opposite to the motion of the object.
So, take for example this object, moving downwards with velocity v, shown by the v arrow:
It is being affect by gravity, which produces a force 'mg' downwards. Since it's moving downwards, the resistive force is in the opposite direction - so the resistive force 'kv' is upwards. So the total force downwards is, mg - kv.
Now, if it were to go upwards:
So here, gravity is still acting downwards, but in this case the object is going upwards. Hence, your resisting force is in the opposite direction - downwards. So going downwards, you'd add the forces. i.e. the total downward force = mg + kv
Hope that helped!