According to an aspect of the present disclosure, a method performed by a user equipment (UE) in a wireless communication system comprises: receiving uplink reference signal (UL RS) configuration information; and transmitting a UL RS via a UL RS resource configured on the basis of the UL RS configuration information, wherein the UL RS resource includes at least one resource element (RE), the UL RS is for positioning, the at least one RE is configured as N-comb in a frequency domain, a start position in the frequency domain of each of the at least one RE is determined on the basis of a preconfigured offset and a comb offset included in the UL RS configuration information, and the preconfigured offset is acquired on the basis of the N-comb and at least one orthogonal frequency division multiplexing (OFDM) symbol of the at least one RE, wherein N is a natural number.