According to the disclosure of the present document, image information acquired via a bitstream includes POC information, and a non-reference picture flag related to whether a picture is not used as a reference picture. A POC value of a current picture is derived on the basis of the POC information, and the POC information includes POC information of a previous picture in decoding order for the current picture. The previous picture in the decoding order for deriving the POC value of the current picture may be limited to a picture where a value of the non-reference picture flag is 0. Accordingly, an incorrect POC value can be prevented from being derived in video/image coding.