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Investment properties | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about investment property [abstract] |
Investment properties |
17. | Investment properties
| (a) | Investment properties as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Acquisition cost |  | W | 495,844 |  |  |  | 808,759 |
Accumulated depreciation |  |  | (168,148 | ) |  |  | (196,398 | )
Accumulated impairment losses |  |  | — |  |  |  | (741 | )
Carrying amount |  | W | 327,696 |  |  |  | 611,620 |
| (b) | Changes in investment properties for the years ended December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Beginning balance |  | W | 257,806 |  |  |  | 327,696 |
Acquisition |  |  | 3,582 |  |  |  | 80,103 |
Disposal |  |  | (1,854 | ) |  |  | (5,507 | )
Depreciation |  |  | (15,063 | ) |  |  | (16,922 | )
Impairment loss recognized |  |  | — |  |  |  | (694 | )
Amounts transferred from property and equipment |  |  | 77,752 |  |  |  | 4,829 |
Amounts transferred from (to) assets held for sale (*) |  |  | 5,551 |  |  |  | (52,138 | )
Effects of foreign currency adjustments |  |  | (78 | ) |  |  | 6,279 |
Effects of business combinations |  |  | — |  |  |  | 267,974 |
Ending balance |  | W | 327,696 |  |  |  | 611,620 |
| (*) | Comprise buildings and land, etc.
| (c) | Income and expenses on investment property for the years ended December 31, 2023, 2024 and 2025 are as follows:
|  | 2023 |  |  | 2024 |  |  | 2025 |
Rental income |  | W | 24,472 |  |  |  | 28,708 |  |  |  | 35,725 |
Direct operating expenses for investment properties that generated rental income |  |  | 12,905 |  |  |  | 11,385 |  |  |  | 12,733 |
| (d) | Fair value of investment property
| (i) | The fair value of investment properties measured at cost as of December 31, 2024 and 2025 is as follows:
|  | 2024 |  |  | 2025 |
Land and buildings |  | W | 741,547 |  |  |  | 1,160,058 |
| (ii) | The valuation te chni ques and inputs used to measure the fair value of investment property as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |  |  | Input variables |
Market approach |  | W | 741,547 |  |  |  | 875,056 |  |  |  | Comparable market transactions, Official land prices, etc. |
Income approach |  |  | — |  |  |  | 285,002 |  |  |  | Rental income, Discount rate, etc. |
|  | W | 741,547 |  |  |  | 1,160,058 |  |  |  |  |
The fair value of investment property was determined based on valuations performed by an independent valuation firm with appropriate professional qualifications. Under the market approach, the valuation was derived using various market data, including recent market transactions of comparable properties with similar location, use, and scale, as well as official land prices. Under the income approach, the valuation was determined by discounting the expected future cash flows to be generated from the property using an appropriate discount rate. As significant unobservable inputs were used in these valuation processes, the fair value measurement is classified as Level 3 within the fair value hierarchy.

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