A video signal processing method may comprise the steps of: confirming a prediction mode applied to a current coding unit; confirming whether a plurality of preset conditions are satisfied on the basis of at least one of the prediction mode of the current coding unit and a size of the current coding unit; parsing a first syntax element indicating a transform kernel applied to a transform unit included in the current coding unit when the plurality of preset conditions are satisfied; determining a transform kernel applied to horizontal and vertical directions of the current transform unit on the basis of the first syntax element; and generating a residual signal of the current transform unit by performing an inverse transform on the current transform unit using the determined transform kernel.