According to the reviewer’s comment, we included the following sentence in the end of 3. Experimental Results section on page 11: ~~ “Fast encoding methods only in the encoder side were proposed to reduce the encoding complexity of VVC but all the fast encoding methods increased the BD-rates [29][30][31] in terms of the bit-rate reduction so that the proposed inverse transform using linearity in the decoder side differs from those approaches in that it keeps the BD-rate in VVC while reducing the decoding complexity. If the proposed inverse transform is applied to the VVC standard, the inverse transform of the VVC standard should be changed to include the proposed method. Therefore, the proposed method can be considered in the next-generation video coding standards because it reduces the decoding complexity while the BD-rate is maintained.” ~~ And three new references [29],[30], and [31] in Reference section were included.
It can be easily computed by Equation (14) that the number of additions of the proposed method is smaller for all block sizes than those in VTM-8.2.”