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Investment Properties | 12 Months Ended
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Dec. 31, 2020
Investment Properties [Abstract] |
Investment Properties |
19. | Investment Properties
(1) | Investment properties as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 129,897 |  |  |  | — |  |  |  | — |  |  |  | 129,897 |
Buildings |  |  |  |  |  |  | 64,590 |  |  |  | (13 | ) |  |  | (35,894 | ) |  |  | 28,683 |
|  | ￦ |  |  |  |  | 194,487 |  |  |  | (13 | ) |  |  | (35,894 | ) |  |  | 158,580 |
|  |  |  |  | 2020 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 200,391 |  |  |  | — |  |  |  | — |  |  |  | 200,391 |
Buildings |  |  |  |  |  |  | 59,347 |  |  |  | (29 | ) |  |  | (34,514 | ) |  |  | 24,804 |
|  | ￦ |  |  |  |  | 259,738 |  |  |  | (29 | ) |  |  | (34,514 | ) |  |  | 225,195 |
(2) | Changes in investment properties for the years ended December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 139,940 |  |  |  | — |  |  |  | (10,043 | ) |  |  | 129,897 |
Buildings |  |  |  |  |  |  | 19,669 |  |  |  | (5,070 | ) |  |  | 14,097 |  |  |  | 28,696 |
(Government grants) |  |  |  |  |  |  | (50 | ) |  |  | 1 |  |  |  | 36 |  |  |  | (13 | )
|  | ￦ |  |  |  |  | 159,559 |  |  |  | (5,069 | ) |  |  | 4,090 |  |  |  | 158,580 |
|  |  |  |  | 2020 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 129,897 |  |  |  | — |  |  |  | 70,494 |  |  |  | 200,391 |
Buildings |  |  |  |  |  |  | 28,696 |  |  |  | (1,454 | ) |  |  | (2,409 | ) |  |  | 24,833 |
(Government grants) |  |  |  |  |  |  | (13 | ) |  |  | 1 |  |  |  | (17 | ) |  |  | (29 | )
|  | ￦ |  |  |  |  | 158,580 |  |  |  | (1,453 | ) |  |  | 68,068 |  |  |  | 225,195 |
(3) | Income and expenses related to investment properties for the years ended December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |  |  | 2020 |
|  |  |  |  | In millions of won |
Rental income |  | ￦ |  |  |  |  | 9,782 |  |  |  | 8,335 |
Operating and maintenance expenses related to rental income |  |  |  |  |  |  | (1,257 | ) |  |  | (1,453 | )
Operating and maintenance expenses not related to rental income |  |  |  |  |  |  | (3,812 | ) |  |  | — |
|  | ￦ |  |  |  |  | 4,713 |  |  |  | 6,882 |
(4) | Fair value of investment properties as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |  |  | 2020 |
|  |  |  |  | Book value |  |  | Fair value |  |  | Book value |  |  | Fair value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 129,897 |  |  |  | 202,042 |  |  |  | 200,391 |  |  |  | 300,001 |
Buildings |  |  |  |  |  |  | 28,683 |  |  |  | 38,046 |  |  |  | 24,804 |  |  |  | 44,597 |
|  | ￦ |  |  |  |  | 158,580 |  |  |  | 240,088 |  |  |  | 225,195 |  |  |  | 344,598 |
The Company determined the fair value of investment property on the transition date based on valuations conducted by an independent valuation firm that is independent of the Company. The valuation firm has appropriate qualifications and experience in the valuation of real estate in the Republic of Korea, and the valuation was conducted using a comparison method, which is a method of obtaining economic value based on the marketability of the property. 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).
(5) | All of the Company’s investment properties are held under freehold interests.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2020-01-01 + Details
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