An image decoding method performed by a decoding apparatus , comprising: obtaining (S900) image information including residual information through a bitstream; generating (S910) reconstructed samples of a current picture, based on the residual information; and generating (S920) modified reconstructed samples, based on an in-loop filtering process for the reconstructed samples, wherein the image information includes a sequence parameter set, SPS, characterized in that the SPS includes a flag representing whether the in-loop filtering process is disabled across virtual boundaries, wherein based on the flag representing whether the in-loop filtering process is disabled across the virtual boundaries, the SPS includes a flag representing whether information on the virtual boundaries is included in the SPS, wherein whether the in-loop filtering process is performed across the virtual boundaries is determined, based on the flag representing whether the in-loop filtering process is disabled across the virtual boundaries, wherein whether information on the number of the virtual boundaries and information on positions of the virtual boundaries are included in the SPS is determined based on the flag representing whether information on the virtual boundaries is included in the SPS, wherein the information on the number of the virtual boundaries includes information on the number of vertical virtual boundaries and information on the number of horizontal virtual boundaries, and wherein the information on positions of the virtual boundaries includes information on positions of the vertical virtual boundaries and information on positions of the horizontal virtual boundaries. obtaining (S900) image information including residual information through a bitstream; generating (S910) reconstructed samples of a current picture, based on the residual information; and generating (S920) modified reconstructed samples, based on an in-loop filtering process for the reconstructed samples, wherein the image information includes a sequence parameter set, SPS, characterized in that the SPS includes a flag representing whether the in-loop filtering process is disabled across virtual boundaries, wherein based on the flag representing whether the in-loop filtering process is disabled across the virtual boundaries, the SPS includes a flag representing whether information on the virtual boundaries is included in the SPS, wherein whether the in-loop filtering process is performed across the virtual boundaries is determined, based on the flag representing whether the in-loop filtering process is disabled across the virtual boundaries, wherein whether information on the number of the virtual boundaries and information on positions of the virtual boundaries are included in the SPS is determined based on the flag representing whether information on the virtual boundaries is included in the SPS, wherein the information on the number of the virtual boundaries includes information on the number of vertical virtual boundaries and information on the number of horizontal virtual boundaries, and wherein the information on positions of the virtual boundaries includes information on positions of the vertical virtual boundaries and information on positions of the horizontal virtual boundaries. <EOS>