An image decoding method, by a decoding apparatus, comprising: receiving a bitstream including residual information; deriving transform coefficients for a current block based on the residual information; deriving residual samples for the current block by applying inverse transform to the derived transform coefficients; and generating a reconstructed picture based on the residual samples for the current block, wherein the current block includes a low frequency transform coefficient region including at least one significant transform coefficient and a region except the low frequency transform coefficient region including only transform coefficient 0, wherein the residual information includes last significant coefficient prefix information and last significant coefficient suffix information on a position of the last significant coefficient among the transform coefficients for the current block, wherein the last significant coefficient prefix information includes column position prefix information and row position prefix information and the last significant coefficient suffix information includes column position suffix information and row position suffix information, wherein the position of the last significant coefficient is determined based on prefix codewords and the last significant coefficient suffix information, wherein the prefix codewords include a truncated Rice codeword for the column position prefix information and a truncated Rice codeword for the row position prefix information, wherein a maximum binarized value of the truncated Rice codeword for the column position prefix information is determined to be 111111111 and a maximum length of the truncated Rice codeword for the column position prefix information is determined to be 9 based on a width of the low frequency transform coefficient region being 32 and the width of the current block being 64, and wherein a maximum binarized value of the truncated Rice codeword for the row position prefix information is determined to be 111111111 and a maximum length of the truncated Rice codeword for the row position prefix information is determined to be 9 based on a height of the low frequency transform coefficient region being 32 and the height of the current block being 64. receiving a bitstream including residual information; deriving transform coefficients for a current block based on the residual information; deriving residual samples for the current block by applying inverse transform to the derived transform coefficients; and generating a reconstructed picture based on the residual samples for the current block, wherein the current block includes a low frequency transform coefficient region including at least one significant transform coefficient and a region except the low frequency transform coefficient region including only transform coefficient 0, wherein the residual information includes last significant coefficient prefix information and last significant coefficient suffix information on a position of the last significant coefficient among the transform coefficients for the current block, wherein the last significant coefficient prefix information includes column position prefix information and row position prefix information and the last significant coefficient suffix information includes column position suffix information and row position suffix information, wherein the position of the last significant coefficient is determined based on prefix codewords and the last significant coefficient suffix information, wherein the prefix codewords include a truncated Rice codeword for the column position prefix information and a truncated Rice codeword for the row position prefix information, wherein a maximum binarized value of the truncated Rice codeword for the column position prefix information is determined to be 111111111 and a maximum length of the truncated Rice codeword for the column position prefix information is determined to be 9 based on a width of the low frequency transform coefficient region being 32 and the width of the current block being 64, and wherein a maximum binarized value of the truncated Rice codeword for the row position prefix information is determined to be 111111111 and a maximum length of the truncated Rice codeword for the row position prefix information is determined to be 9 based on a height of the low frequency transform coefficient region being 32 and the height of the current block being 64.