According to one embodiment of the present document, a (decoded) picture can be split into sub-pictures. Information related to the sub-pictures can be acquired by means of a decoding device, and a decoding procedure can be performed on the basis of the information related to the sub-pictures. In one embodiment, the decoding device can determine, on the basis of the information about the sub-pictures, the location in which information related to locations of virtual boundaries for in-loop filtering is signaled.