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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2018
Investment Properties [Abstract] |
Investment Properties |
Investment properties as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 264,205 |  |  |  | — |  |  |  | — |  |  |  | 264,205 |
Buildings |  |  |  |  |  |  | 36,165 |  |  |  | (83 | ) |  |  | (15,573 | ) |  |  | 20,509 |
|  | ￦ |  |  |  |  | 300,370 |  |  |  | (83 | ) |  |  | (15,573 | ) |  |  | 284,714 |
|  |  |  |  | 2018 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 139,940 |  |  |  | — |  |  |  | — |  |  |  | 139,940 |
Buildings |  |  |  |  |  |  | 34,801 |  |  |  | (50 | ) |  |  | (15,132 | ) |  |  | 19,619 |
|  | ￦ |  |  |  |  | 174,741 |  |  |  | (50 | ) |  |  | (15,132 | ) |  |  | 159,559 |
Changes in investment properties |
Changes in investment properties for the years ended December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 336,421 |  |  |  | — |  |  |  | (72,216 | ) |  |  | 264,205 |
Buildings |  |  |  |  |  |  | 17,323 |  |  |  | (1,178 | ) |  |  | 4,447 |  |  |  | 20,592 |
(Government grants) |  |  |  |  |  |  | (64 | ) |  |  | 2 |  |  |  | (21 | ) |  |  | (83 | )
|  | ￦ |  |  |  |  | 353,680 |  |  |  | (1,176 | ) |  |  | (67,790 | ) |  |  | 284,714 |
|  |  |  |  | 2018 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 264,205 |  |  |  | — |  |  |  | (124,265 | ) |  |  | 139,940 |
Buildings |  |  |  |  |  |  | 20,592 |  |  |  | (924 | ) |  |  | 1 |  |  |  | 19,669 |
(Government grants) |  |  |  |  |  |  | (83 | ) |  |  | 1 |  |  |  | 32 |  |  |  | (50 | )
|  | ￦ |  |  |  |  | 284,714 |  |  |  | (923 | ) |  |  | (124,232 | ) |  |  | 159,559 |
Income and expenses related to investment properties |
Income and expenses related to investment properties for the years ended December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |
|  |  |  |  | In millions of won |
Rental income |  | ￦ |  |  |  |  | 9,581 |  |  |  | 9,494 |
Operating and maintenance expenses related to rental income |  |  |  |  |  |  | (1,172 | ) |  |  | (923 | )
|  | ￦ |  |  |  |  | 8,409 |  |  |  | 8,571 |
Fair value of investment properties |
Fair value of investment properties as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |
|  |  |  |  | Book value |  |  | Fair value |  |  | Book value |  |  | Fair value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 264,205 |  |  |  | 309,241 |  |  |  | 139,940 |  |  |  | 167,178 |
Buildings |  |  |  |  |  |  | 20,509 |  |  |  | 23,319 |  |  |  | 19,619 |  |  |  | 23,276 |
|  | ￦ |  |  |  |  | 284,714 |  |  |  | 332,560 |  |  |  | 159,559 |  |  |  | 190,454 |
The fair values of the investment properties as of the reporting date were determined in consideration of the fluctuation on the publicly announced individual land price after the IFRS transition date (January 1, 2010).

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