A (decoded) picture may be split into subpictures/tiles. Information on the subpictures may be obtained by a decoding device, and a decoding procedure may be performed on the basis of the information on the subpictures. In addition, information on the tiles may be obtained by a decoding device, and a decoding procedure may be performed on the basis of the information on the tiles. According to embodiments of the present document, subpicture-related information and tile-related information can be efficiently signaled, and an in-loop filtering procedure can be performed on the basis of the subpicture-related information.