A method for image decoding performed by a decoding apparatus, the method comprising: acquiring image information including residual information through a bit stream; generating reconstructed luma samples and reconstructed chroma samples based on the residual information; deriving adaptive loop filter, ALF, filter coefficients for an ALF process of the reconstructed chroma samples; generating filtered reconstructed chroma samples based on the reconstructed chroma samples and the ALF filter coefficients; deriving cross-component filter coefficients for cross-component filtering; and generating modified filtered reconstructed chroma samples based on the reconstructed luma samples, the filtered reconstructed chroma samples, and the cross-component filter coefficients, wherein the image information includes a sequence parameter set, SPS, and slice header information, wherein the SPS includes an ALF enabled flag related to whether the ALF process is enabled, wherein in response to a determination that a value of the ALF enabled flag is 1, the SPS includes a cross-component adaptive loop filter, CCALF, enabled flag related to whether the cross-component filtering is enabled, wherein in response to a determination that a value of the ALF enabled flag in the SPS is 1, the slice header information includes an ALF enabled flag related to whether an ALF is enabled, wherein in response to a determination that a value of the ALF enabled flag included in the slice header information is 1 and a value of the CCALF enabled flag included in the SPS is 1, the slice header information includes information on whether the CCALF is enabled for the filtered reconstructed chroma samples, and wherein in response to a value of the information on whether the CCALF is enabled for the filtered reconstructed chroma samples being 1, the slice header information includes identification, ID, information of an adaptation parameter set, APS, related to the CCALF for the filtered reconstructed chroma samples. acquiring image information including residual information through a bit stream; generating reconstructed luma samples and reconstructed chroma samples based on the residual information; deriving adaptive loop filter, ALF, filter coefficients for an ALF process of the reconstructed chroma samples; generating filtered reconstructed chroma samples based on the reconstructed chroma samples and the ALF filter coefficients; deriving cross-component filter coefficients for cross-component filtering; and generating modified filtered reconstructed chroma samples based on the reconstructed luma samples, the filtered reconstructed chroma samples, and the cross-component filter coefficients, wherein the image information includes a sequence parameter set, SPS, and slice header information, wherein the SPS includes an ALF enabled flag related to whether the ALF process is enabled, wherein in response to a determination that a value of the ALF enabled flag is 1, the SPS includes a cross-component adaptive loop filter, CCALF, enabled flag related to whether the cross-component filtering is enabled, wherein in response to a determination that a value of the ALF enabled flag in the SPS is 1, the slice header information includes an ALF enabled flag related to whether an ALF is enabled, wherein in response to a determination that a value of the ALF enabled flag included in the slice header information is 1 and a value of the CCALF enabled flag included in the SPS is 1, the slice header information includes information on whether the CCALF is enabled for the filtered reconstructed chroma samples, and wherein in response to a value of the information on whether the CCALF is enabled for the filtered reconstructed chroma samples being 1, the slice header information includes identification, ID, information of an adaptation parameter set, APS, related to the CCALF for the filtered reconstructed chroma samples.