| CPC H04N 19/60 (2014.11) [H04N 19/12 (2014.11); H04N 19/124 (2014.11); H04N 19/132 (2014.11); H04N 19/176 (2014.11); H04N 19/18 (2014.11)] | 7 Claims |

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1. An image decoding apparatus comprising:
a memory; and
at least one processor connected to the memory, the at least one processor configured to:
receive a bitstream including residual information;
derive a quantized transform coefficient for a current block based on the residual information included in the bitstream;
derive a residual sample for the current block based on the quantized transform coefficient; and
generate a reconstructed picture based on the residual sample for the current block,
wherein the residual information includes position information related to the position of a last non-zero transform coefficient in a transform block,
wherein the position information is parsed based on a value of a transform skip flag related to whether a transform skip is applied to the transform block being equal to 0 and a size of the transform block being equal to or more than a certain value, and
wherein the parsing of the position information is skipped based on the value of the transform skip flag being equal to 1.
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