An image decoding method according to the present document may comprise the steps of: receiving flag information, which indicates whether a scaling list is available while an LFNST is being performed, and an LFNST index and residual information for the current block; determining, on the basis of the flag information, the LFNST index, and the tree type of the current block, whether the scaling list is applicable to the current block; deriving transform coefficients for the current block from the residual information on the basis of the determination result; and applying the LFNST to the transform coefficients to derive corrected transform coefficients.