A video signal decoding apparatus, comprising a processor, wherein the processor is configured to: parse a syntax element related to a secondary transform of a coding unit based on whether a prediction method of the coding unit is MIP (Matrix based Intra Prediction), check whether or not the secondary transform is applied to a transform block included in the coding unit based on the parsed syntax element, obtain one or more inverse transform coefficients based on an inverse transform of the secondary transform when the secondary transform is applied to the transform block, obtain a residual sample for the transform block based on the one or more inverse transform coefficients.