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Selling and Administrative Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Other administrative expenses for the years ended December 31, 2023, 2024 and 2025 are as follows:


(in millions of Won)	2023			2024		2025
Wages and salaries	￦	1,156,456			1,212,005		1,323,637
Expenses related to post-employment benefits		92,667			136,211		100,701
Other employee benefits		273,482			300,425		305,212
Travel		47,945			47,681		54,993
Depreciation		159,836			173,507		177,151
Amortization		96,004			113,130		116,416
Communication		11,956			13,472		13,218
Electricity		12,242			15,618		17,192
Taxes and public dues		100,639			94,658		99,535
Rental		48,243			45,440		37,847
Repairs		17,787			16,502		11,684
Entertainment		15,490			13,993		13,402
Advertising		107,223			102,271		95,532
Research & development		175,167			207,557		195,255
Service fees		234,815			268,701		234,441
Vehicles maintenance		7,660			7,880		7,632
Industry association fee		11,096			12,578		13,877
Conference		19,876			22,797		23,475
Bad debt expenses (reversal)		(17,785	)		134,230		168,960
Others		81,103			65,822		84,650

	￦	2,651,902			3,004,478		3,094,810

(b)	Selling expenses

Selling expenses for the years ended December 31, 2023, 2024 and 2025 were as follows:


(in millions of Won)	2023		2024		2025
Freight and custody	￦	55,531		34,554		31,038
Operating expenses for distribution center		4,534		1,995		618
Sales commissions		68,138		102,114		94,092
Sales advertising		4,083		4,304		1,632
Sales promotion		9,503		9,887		10,729
Sample		2,234		2,436		2,181
Sales insurance premium		31,622		32,139		34,606
Contract cost		46,140		35,124		52,808
Others		11,794		12,335		16,471

	￦	233,579		234,888		244,175