An image decoding method for Versatile Video Coding, VVC, performed by a decoding apparatus, the method comprising: obtaining image information including residual information and transform skip enabled information from a bitstream; obtaining a transform skip flag information based on a value of the transform skip enabled information, wherein the transform skip enabled information is related to whether the transform skip is enabled, and i) the value of the transform skip enabled information equal to 1 represents that the transform skip is enabled and the transform skip flag information is present in a transform unit syntax, and ii) the value of the transform skip enabled information equal to 0 represents that the transform skip is not enabled and the transform skip flag information is not present in the transform unit syntax; determining whether a transform is applied to a current block based on the transform skip flag information; deriving a residual sample based on whether the transform is applied and the residual information; and generating a reconstructed sample based on the residual sample, wherein the image information includes palette coding enabled information for representing whether a palette mode is enabled, and wherein i) a value of the palette coding enabled information equal to 1 represents that the palette mode is enabled, and ii) the value of the palette coding enabled information equal to 0 represents that the palette mode is not enabled, wherein based on a condition that the value of the transform skip enabled information is equal to 1 and a condition that the value of the palette coding enabled information is equal to 1, the image information further includes minimum quantization parameter information related to a minimum allowed quantization parameter for a transform skip mode, and wherein based on a condition that both the value of the transform skip enabled information and the value of the palette coding enabled information are equal to 0, the minimum quantization parameter information is not included in the image information, wherein based on a case where the transform skip is applied to the current block, a quantization parameter for the current block is derived based on the minimum quantization parameter information, and wherein based on a case where the palette mode is applied to the current block, the quantization parameter for the current block is derived based on the minimum quantization parameter information, wherein based on the case where the transform skip is applied to the current block, the residual sample is derived based on the quantization parameter, and based on the case where the palette mode is applied to the current block, an escape value is derived based on the quantization parameter. obtaining image information including residual information and transform skip enabled information from a bitstream; obtaining a transform skip flag information based on a value of the transform skip enabled information, wherein the transform skip enabled information is related to whether the transform skip is enabled, and i) the value of the transform skip enabled information equal to 1 represents that the transform skip is enabled and the transform skip flag information is present in a transform unit syntax, and ii) the value of the transform skip enabled information equal to 0 represents that the transform skip is not enabled and the transform skip flag information is not present in the transform unit syntax; determining whether a transform is applied to a current block based on the transform skip flag information; deriving a residual sample based on whether the transform is applied and the residual information; and generating a reconstructed sample based on the residual sample, wherein the image information includes palette coding enabled information for representing whether a palette mode is enabled, and wherein i) a value of the palette coding enabled information equal to 1 represents that the palette mode is enabled, and ii) the value of the palette coding enabled information equal to 0 represents that the palette mode is not enabled, wherein based on a condition that the value of the transform skip enabled information is equal to 1 and a condition that the value of the palette coding enabled information is equal to 1, the image information further includes minimum quantization parameter information related to a minimum allowed quantization parameter for a transform skip mode, and wherein based on a condition that both the value of the transform skip enabled information and the value of the palette coding enabled information are equal to 0, the minimum quantization parameter information is not included in the image information, wherein based on a case where the transform skip is applied to the current block, a quantization parameter for the current block is derived based on the minimum quantization parameter information, and wherein based on a case where the palette mode is applied to the current block, the quantization parameter for the current block is derived based on the minimum quantization parameter information, wherein based on the case where the transform skip is applied to the current block, the residual sample is derived based on the quantization parameter, and based on the case where the palette mode is applied to the current block, an escape value is derived based on the quantization parameter.