| CPC H04N 19/132 (2014.11) [H04N 19/159 (2014.11); H04N 19/176 (2014.11); H04N 19/196 (2014.11)] | 14 Claims |

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1. An image decoding method, performed by a decoding apparatus, comprising:
receiving residual information for a current block;
deriving a context index increment for a sign flag representing a sign of a current residual coefficient of the current block;
deriving a context index for the sign flag based on the context index increment;
decoding the sign flag based on a context model for the sign flag indicated by the context index;
deriving the current residual coefficient based on the sign flag;
deriving a residual sample based on the current residual coefficient; and
generating a reconstructed picture based on the residual sample,
wherein the context index increment for the sign flag is derived based on a sign flag of a residual coefficient decoded prior to the current residual coefficient in the current block, and
wherein the residual information includes information on an absolute value of a transform coefficient level at a scanning position.
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