A method and a device for transmitting or receiving a signal in a wireless communication system according to an embodiment of the present invention are provided, and the method may comprise: determining a physical uplink control channel (PUCCH) resource for transmitting a PUCCH; and transmitting the PUCCH via the PUCCH resource, wherein the PUCCH resource is determined to be one of 16 PUCCH resources in a PUCCH resource set, and the 16 PUCCH resources include a PUCCH resource having a start symbol index of 12 and a PUCCH resource having a start symbol index of 9, or include a PUCCH resource having an orthogonal cover code (OCC) of 0 and a PUCCH resource having an OCC of 1.