An image decoding method, according to the present document, may comprise the steps of: deriving transform coefficients for a current block on the basis of residual information; determining whether a significant coefficient is present in a second region excluding a first region in the top-left end of the current block; parsing a LFNST index from a bitstream if the significant coefficient is not present in the second region; deriving modified transform coefficients by applying a LFNST matrix, derived on the basis of the LFNST index, to transform coefficients of the first region; and deriving residual samples of the current block on the basis of an inverse primary transform of the modified transform coefficients.