A UE may comprise: determining that uplink channels with different priorities overlap with respect to time; determining whether the uplink channels with the different priorities satisfy multiplexing timeline conditions; determining, on the basis of the non-satisfaction of the multiplexing timeline conditions by the uplink channels with different priorities, an uplink channel to be multiplexed, for uplink channels with the highest priority, that satisfy the multiplexing timeline conditions, from among the different priorities; and transmitting the uplink channel to be multiplexed.