According to one aspect of the present disclosure, a method performed by user equipment in a wireless communication system comprises: receiving a synchronization signal/physical broadcast channel (SS/PBCH) block including a primary synchronization signal (PSS), a secondary synchronization signal (SSS), and a physical broadcast channel (PBCH); receiving system information on the basis of the SS/PBCH block; receiving uplink reference signal (UL RS) configuration information after receiving the system information; and transmitting a UL RS on a UL RS resource set on the basis of the UL RS configuration information, wherein the UL RS resource includes at least one resource element (RE), the at least one RE is set to N-comb on a frequency domain, the start position on the frequency domain of each of the REs is determined on the basis of a comb offset and a preset offset included in the UL RS configuration information, the preset offset is obtained on the basis of the N-comb and at least one orthogonal frequency division multiplexing (OFDM) symbol of the at least one RE, and N is a natural number.