A video decoding method comprising the steps of: parsing a non-zero flag indicating whether a residual coefficient is non-zero from a bitstream; parsing absolute value information for determining an absolute value of the residual coefficient from the bitstream when the non-zero flag indicates that the residual coefficient is non-zero; and determining the absolute value of the residual coefficient based on the absolute value information, wherein the absolute value information comprises a residual coefficient comparison flag indicating whether the residual coefficient is greater than a first value, the first value being one, and a parity flag is further parsed (S4603, S4705) from the bitstream only when the residual coefficient is greater than the first value (S4602, S4702); and the parity flag indicates whether the value of the residual coefficient is an even number or an odd number, a first adjusted remnant coefficient comparison flag is parsed when the residual coefficient is greater than the first value, the first adjusted remnant coefficient comparison flag indicating whether an adjusted remnant coefficient is greater than a second value, the second value being one and the adjusted remnant coefficient being derived by bit-shifting the residual coefficient to the right by 1, a second adjusted remnant coefficient comparison flag is parsed when the adjusted remnant coefficient is greater than the second value, the second adjusted remnant coefficient comparison flag indicating whether the adjusted remnant coefficient is greater than a third value, the third value being two, wherein N is the second value, and wherein the residual coefficient is determined to be 2N or 2N+1 depending on the parity flag when the adjusted remnant coefficient is zero; and using the absolute value of the residual coefficient to reconstruct the residual coefficient. parsing a non-zero flag indicating whether a residual coefficient is non-zero from a bitstream; parsing absolute value information for determining an absolute value of the residual coefficient from the bitstream when the non-zero flag indicates that the residual coefficient is non-zero; and determining the absolute value of the residual coefficient based on the absolute value information, wherein the absolute value information comprises a residual coefficient comparison flag indicating whether the residual coefficient is greater than a first value, the first value being one, and a parity flag is further parsed (S4603, S4705) from the bitstream only when the residual coefficient is greater than the first value (S4602, S4702); and the parity flag indicates whether the value of the residual coefficient is an even number or an odd number, a first adjusted remnant coefficient comparison flag is parsed when the residual coefficient is greater than the first value, the first adjusted remnant coefficient comparison flag indicating whether an adjusted remnant coefficient is greater than a second value, the second value being one and the adjusted remnant coefficient being derived by bit-shifting the residual coefficient to the right by 1, a second adjusted remnant coefficient comparison flag is parsed when the adjusted remnant coefficient is greater than the second value, the second adjusted remnant coefficient comparison flag indicating whether the adjusted remnant coefficient is greater than a third value, the third value being two, a first adjusted remnant coefficient comparison flag is parsed when the residual coefficient is greater than the first value, the first adjusted remnant coefficient comparison flag indicating whether an adjusted remnant coefficient is greater than a second value, the second value being one and the adjusted remnant coefficient being derived by bit-shifting the residual coefficient to the right by 1, a second adjusted remnant coefficient comparison flag is parsed when the adjusted remnant coefficient is greater than the second value, the second adjusted remnant coefficient comparison flag indicating whether the adjusted remnant coefficient is greater than a third value, the third value being two, wherein N is the second value, and wherein the residual coefficient is determined to be 2N or 2N+1 depending on the parity flag when the adjusted remnant coefficient is zero; and using the absolute value of the residual coefficient to reconstruct the residual coefficient.