An image decoding method according to embodiments of the present document may comprise the steps of: acquiring, via a bitstream, image information including residual information; generating reconstruction samples on the basis of the residual information; and performing an in-loop filtering procedure for the reconstruction samples so as to generate modified reconstruction samples. The step of generating of the modified reconstruction samples may comprise a step of determining whether the in-loop filtering procedure is performed across virtual boundaries. In an example, wherein the image information includes an SPS, and on the basis of whether reference picture resampling is available, whether the SPS includes additional virtual boundary-related information may be determined.