| CPC H04N 19/60 (2014.11) [H04N 19/105 (2014.11); H04N 19/124 (2014.11); H04N 19/176 (2014.11); H04N 19/18 (2014.11); H04N 19/70 (2014.11)] | 7 Claims |

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1. A decoding apparatus for image decoding, the decoding apparatus comprising:
a memory; and
at least one processor connected to the memory, the at least one processor configured to:
obtain information on quantized transform coefficients from a bitstream;
derive quantized transform coefficients for a target block based on the information on the quantized transform coefficients;
derive transform coefficients by performing dequantization for the quantized transform coefficients for the target block;
derive residual samples for the target block based on performing an inverse transform for the transform coefficients by using an inverse transform matrix; and
generate a reconstructed picture based on the residual samples for the target block and prediction samples for the target block,
wherein based on a number of input elements of the inverse transform being R and a number of output elements of the inverse transform being N, a size of the inverse transform matrix is N×R, where each of N and R is a positive integer, and R is less than N, and
wherein for the target block of which size is larger than 8×8, R is predetermined to be 16.
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