A method of transmitting and receiving, by a user equipment, a signal through one or more beams in a wireless communication system, the method comprising: receiving, from a base station, sounding reference signal, SRS, resource configuration information for a transmission of an SRS, wherein the SRS resource configuration information comprises configuration information indicating at least one preset timing advance value for one or more SRS resources; receiving, from the base station, an UL grant for a physical uplink shared channel, PUSCH, transmission, wherein the UL grant includes control information indicating a SRS resource of the one or more SRS resources; and wherein the control information is based on a SRS Resource Indicator, SRI, field of the UL grant, transmitting, to the base station, the PUSCH through the one or more beams based on the control information, characterized in that the base station corresponds to one or more Transmission and Reception points, TRPs, and the one or more beams are related to the one or more TRPs, wherein the PUSCH is transmitted at an uplink transmission timing configured using a timing advance value corresponding to the indicated SRS resource, wherein the SRS resource configuration information includes information representing a reference signal configured for each of the one or more SRS resources, wherein the reference signal configured for each of the one or more SRS resources comprises at least one of a synchronization signal block or a channel state information-reference signal, CSI-RS, wherein a timing error is measured based on the reference signal related to the indicated SRS resource, and wherein the uplink transmission timing is determined based on the measured timing error and the timing advance value corresponding to the specific SRS resource, wherein the at least one preset timing advance value is configured based on i) a usage configured for each of the one or more SRS resources and ii) a panel of the user equipment configured for each of the one or more SRS resources, wherein SRS resources of the one or more SRS resources based on same panel among panels of the user equipment are related to same timing advance value, wherein SRS resources of the one or more SRS resources based on same usage are related to default timing advance value. receiving, from a base station, sounding reference signal, SRS, resource configuration information for a transmission of an SRS, wherein the SRS resource configuration information comprises configuration information indicating at least one preset timing advance value for one or more SRS resources; receiving, from the base station, an UL grant for a physical uplink shared channel, PUSCH, transmission, wherein the UL grant includes control information indicating a SRS resource of the one or more SRS resources; and wherein the control information is based on a SRS Resource Indicator, SRI, field of the UL grant, transmitting, to the base station, the PUSCH through the one or more beams based on the control information, characterized in that the base station corresponds to one or more Transmission and Reception points, TRPs, and the one or more beams are related to the one or more TRPs, wherein the PUSCH is transmitted at an uplink transmission timing configured using a timing advance value corresponding to the indicated SRS resource, wherein the SRS resource configuration information includes information representing a reference signal configured for each of the one or more SRS resources, wherein the reference signal configured for each of the one or more SRS resources comprises at least one of a synchronization signal block or a channel state information-reference signal, CSI-RS, wherein a timing error is measured based on the reference signal related to the indicated SRS resource, and wherein the uplink transmission timing is determined based on the measured timing error and the timing advance value corresponding to the specific SRS resource, wherein the at least one preset timing advance value is configured based on i) a usage configured for each of the one or more SRS resources and ii) a panel of the user equipment configured for each of the one or more SRS resources, wherein SRS resources of the one or more SRS resources based on same panel among panels of the user equipment are related to same timing advance value, wherein SRS resources of the one or more SRS resources based on same usage are related to default timing advance value.