An image decoding method according to the present document comprises a step of deriving a residual sample for a current block on the basis of a transform coefficient, wherein the step of deriving the transform coefficient can comprise the steps of: determining whether a sub block transform for performing a transform by dividing a coding unit is applied to the current block; determining whether a multiple transform selection (MTS), for which a plurality of transform kernels are used, is applied to the current block; and setting the size of a transform block to which the transform is to be applied, on the basis of whether the sub block transform is applied to the current block and whether the multiple transform selection is applied to the current block.