A base station and a user equipment may determine whether to determine a start symbol value representing a start symbol of a physical downlink shared channel (PDSCH) on the basis of a reference point which is different from the start of a slot allocated for the PDSCH of a cell and is based on the subcarrier spacing of the cell and the subcarrier spacing of a scheduling cell for the cell. The base station/user equipment may transmit/receive, through the scheduling cell, the DCI including symbol information on the start symbol value for the PDSCH on the basis of the determination.