An image decoding method includes receiving residual information including first size related information for a first residual coefficient and second size related information for a second residual coefficient, setting a Rice parameter of the first size related information and the second size related information as a specific value, deriving available binary values based on the Rice parameter, deriving binary values of the first size related information and the second size related information by decoding the first size related information and the second size related information, deriving values of the first size related information and the second size related information by comparing the binary values and the available binary values, deriving the first residual coefficient and the second residual coefficient based on the values, and reconstructing a current picture based on the first residual coefficient and the second residual coefficient.