A method for transmitting an SRS by a terminal may comprise the steps of: receiving, from a base station, one of an SRS resource indicator (SRI), a CSI-RS resource indicator (CRI), a synchronization signal block (SSB) identifier, and an uplink transmission configuration indicator (TCI); on the basis of whether the received indicator/identifier includes an indication that the corresponding indicator/identifier is commonly used for an SRS resource group or an indication that the corresponding indicator/identifier is used for a first SRS resource of the SRS resource group, determining whether to use the same transmission beam or use different transmission beams to transmit an SRS in the SRS resource group; on the basis of the determination, determining a transmission beam for the terminal, indicated by the received indicator/identifier; and transmitting the SRS in the first SRS resource on the basis of the transmission beam for the terminal, wherein the SRS resource group includes the first SRS resource and a second SRS resource. The UE is capable of communicating with at least one of another UE, a UE related to an autonomous driving vehicle, a base station or a network.