Provided are a method, for configuring a bearer for transmission of user data in user plane-based cellular Internet of Things (CIoT) by a base station in a wireless communication system, and a device for supporting same. The base station can: receive a tracking area update (TAU) request message from a terminal; transmit to a mobility management entity (MME) a UE context resume request message comprising the TAU request message; receive from the MME a UE context resume failure message comprising a cause value; and determine whether or not a temporarily stopped UE context is to be remained on the basis of the cause value.