An image decoding method according to the present document comprises the steps of: receiving a bitstream including residual information; deriving a quantized transform coefficient for a current block on the basis of the residual information included in the bitstream; deriving a residual sample for the current block on the basis of the quantized transform coefficient; and generating a reconstructed picture on the basis of the residual sample for the current block, wherein the residual information may be derived via different syntax elements depending on whether a transform has been applied to the current block.