
		2019
		Selling and administrative expenses			Cost of sales		Total
		In millions of won
Raw materials used	￦		—			17,084,029		17,084,029
Salaries			775,204			3,834,772		4,609,976
Retirement benefit expense			157,272			652,467		809,739
Welfare and benefit expense			120,463			443,482		563,945
Insurance expense			12,427			93,702		106,129
Depreciation			232,510			10,734,246		10,966,756
Amortization of intangible assets			76,547			80,368		156,915
Bad debt expense			(12,719	)		—		(12,719	)
Commission			632,849			378,861		1,011,710
Advertising expense			34,453			9,852		44,305
Training expense			7,174			16,903		24,077
Vehicle maintenance expense			9,525			7,652		17,177
Publishing expense			3,414			3,423		6,837
Business promotion expense			3,038			3,981		7,019
Rent expense			40,505			176,413		216,918
Telecommunication expense			8,451			11,034		19,485
Transportation expense			865			4,555		5,420
Taxes and dues			58,666			481,684		540,350
Expendable supplies expense			6,682			32,999		39,681
Water, light and heating expense			11,867			32,378		44,245
Repairs and maintenance expense			88,576			2,210,278		2,298,854
Ordinary development expense			224,463			511,252		735,715
Travel expense			15,652			68,581		84,233
Clothing expense			9,369			7,539		16,908
Survey and analysis expense			848			3,949		4,797
Membership fee			969			12,730		13,699
Power purchase			—			18,269,732		18,269,732
Others			150,506			2,612,973		2,763,479

	￦		2,669,576			57,779,835		60,449,411


		2020
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		13,544,827		13,544,827
Salaries			1,095,183		4,183,454		5,278,637
Retirement benefit expense			103,967		458,029		561,996
Welfare and benefit expense			155,071		484,319		639,390
Insurance expense			10,178		93,130		103,308
Depreciation			218,103		11,151,393		11,369,496
Amortization of intangible assets			87,086		83,380		170,466
Bad debt expense			20,648		—		20,648
Commission			368,275		376,047		744,322
Advertising expense			29,559		8,161		37,720
Training expense			5,196		12,912		18,108
Vehicle maintenance expense			9,435		7,161		16,596
Publishing expense			3,677		3,524		7,201
Business promotion expense			3,614		3,720		7,334
Rent expense			36,337		191,073		227,410
Telecommunication expense			8,686		9,961		18,647
Transportation expense			1,007		10,362		11,369
Taxes and dues			62,828		492,203		555,031
Expendable supplies expense			8,029		36,966		44,995
Water, light and heating expense			11,749		31,209		42,958
Repairs and maintenance expense			79,185		2,465,716		2,544,901
Ordinary development expense			197,436		503,206		700,642
Travel expense			10,793		60,896		71,689
Clothing expense			14,834		8,116		22,950
Survey and analysis expense			826		3,746		4,572
Membership fee			1,274		13,130		14,404
Power purchase			—		15,725,220		15,725,220
Others			135,467		1,842,735		1,978,202

	￦		2,678,443		51,804,596		54,483,039


		2021
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		18,575,160		18,575,160
Salaries			1,121,188		4,272,971		5,394,159
Retirement benefit expense			113,127		487,834		600,961
Welfare and benefit expense			155,558		570,142		725,700
Insurance expense			17,909		104,544		122,453
Depreciation			219,427		11,547,677		11,767,104
Amortization of intangible assets			91,428		74,733		166,161
Bad debt expense			17,968		—		17,968
Commission			410,275		307,211		717,486
Advertising expense			29,230		9,552		38,782
Training expense			4,923		13,276		18,199
Vehicle maintenance expense			8,849		8,152		17,001
Publishing expense			3,568		3,300		6,868
Business promotion expense			3,522		3,777		7,299
Rent expense			43,650		193,470		237,120
Telecommunication expense			8,569		10,959		19,528
Transportation expense			870		53,365		54,235
Taxes and dues			93,446		529,183		622,629
Expendable supplies expense			9,052		41,367		50,419
Water, light and heating expense			12,351		42,934		55,285
Repairs and maintenance expense			123,134		2,492,030		2,615,164
Ordinary development expense			213,936		475,461		689,397
Travel expense			11,099		67,086		78,185
Clothing expense			10,540		7,994		18,534
Survey and analysis expense			889		3,955		4,844
Membership fee			1,331		8,492		9,823
Power purchase			—		21,632,127		21,632,127
Others			149,945		2,022,426		2,172,371

	￦		2,875,784		63,559,178		66,434,962