An image decoding method according to the present document comprises a step for performing inverse first-order transform and inverse non-separable transform on a residual sample. The inverse non-separable transform is performed on the basis of a transform index indicating a predetermined transform kernel matrix, the inverse first-order transform is performed on the basis of a multiple transform selection (MTS) index indicating MTS for a horizontal transform kernel and a vertical transform kernel, and a syntax element bin string for the transform index is derived on the basis of first context information when a tree type for a split structure of a target block is not a single tree type and is derived on the basis of second context information when the tree type is the single tree type.