A method for reconstructing information on transform coefficients of a current block by a tree structure, includes: decoding a bitstream to reconstruct information on a size of the current block and information on a minimum subblock size; determining the size of the current block based on the information on the size of the current block; determining the minimum subblock size based on the information on the minimum subblock size; and reconstructing the information on transform coefficients of each of one or more subblocks by dividing the current block in the determined size into the one or more subblocks by the tree structure, wherein the current block is divided into the subblocks which are not smaller than the minimum subblock size.