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v3.23.1

Expenses Classified by Nature (Details) - KRW (₩) ₩ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of attribution of expenses by nature to their function [line items] |  |  |
Raw materials used | ₩ 34,832,581 | ₩ 18,660,477 | ₩ 13,544,410
Salaries | 5,471,459 | 5,397,682 | 5,278,637
Retirement benefits expense | 615,370 | 601,390 | 561,996
Welfare and benefit expense | 695,839 | 725,998 | 639,390
Insurance expense | 127,507 | 122,453 | 103,308
Depreciation | 12,301,131 | 11,771,324 | 11,369,496
Amortization of intangible assets | 156,160 | 166,161 | 170,466
Bad debt expense | 23,634 | 17,968 | 20,648
Commission | 771,947 | 717,559 | 744,322
Advertising expense | 44,291 | 38,782 | 37,720
Training expense | 22,140 | 18,206 | 18,108
Vehicle maintenance expense | 21,024 | 17,001 | 16,596
Publishing expense | 6,746 | 6,878 | 7,201
Business promotion expense | 6,538 | 7,299 | 7,334
Rent expense | 234,119 | 237,884 | 227,410
Telecommunication expense | 17,622 | 19,528 | 18,647
Transportation expense | 114,857 | 54,235 | 11,369
Taxes and dues | 676,497 | 622,826 | 555,031
Expendable supplies expense | 56,776 | 50,466 | 44,995
Water, light and heating expense | 77,952 | 55,376 | 42,958
Repairs and maintenance expense | 2,739,424 | 2,617,995 | 2,544,901
Ordinary development expense | 727,810 | 689,397 | 700,642
Travel expense | 95,061 | 78,202 | 71,689
Clothing expense | 21,822 | 18,534 | 22,950
Survey and analysis expense | 5,448 | 4,881 | 4,572
Membership fee | 18,381 | 9,823 | 14,404
Power purchase | 41,984,858 | 21,619,039 | 15,725,220
Others | 2,046,022 | 2,172,722 | 1,978,202
Total expenses, by nature | 103,913,016 | 66,520,086 | 54,482,622
Selling and administrative expense |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |
Raw materials used | 0 | 0 | 0
Salaries | 1,142,360 | 1,121,188 | 1,095,183
Retirement benefits expense | 109,758 | 113,127 | 103,967
Welfare and benefit expense | 155,781 | 155,558 | 155,071
Insurance expense | 20,835 | 17,909 | 10,178
Depreciation | 244,676 | 219,427 | 218,103
Amortization of intangible assets | 85,661 | 91,428 | 87,086
Bad debt expense | 23,634 | 17,968 | 20,648
Commission | 420,390 | 410,287 | 368,275
Advertising expense | 33,739 | 29,230 | 29,559
Training expense | 7,327 | 4,923 | 5,196
Vehicle maintenance expense | 10,749 | 8,849 | 9,435
Publishing expense | 3,732 | 3,568 | 3,677
Business promotion expense | 3,198 | 3,522 | 3,614
Rent expense | 47,680 | 43,650 | 36,337
Telecommunication expense | 7,945 | 8,569 | 8,686
Transportation expense | 1,012 | 870 | 1,007
Taxes and dues | 122,177 | 93,446 | 62,828
Expendable supplies expense | 9,617 | 9,052 | 8,029
Water, light and heating expense | 17,950 | 12,351 | 11,749
Repairs and maintenance expense | 152,449 | 123,134 | 79,185
Ordinary development expense | 213,932 | 213,936 | 197,436
Travel expense | 16,062 | 11,099 | 10,793
Clothing expense | 13,044 | 10,540 | 14,834
Survey and analysis expense | 1,126 | 889 | 826
Membership fee | 1,469 | 1,331 | 1,274
Power purchase | 0 | 0 | 0
Others | 143,119 | 149,945 | 135,467
Total expenses, by nature | 3,009,422 | 2,875,796 | 2,678,443
Cost of sales |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |
Raw materials used | 34,832,581 | 18,660,477 | 13,544,410
Salaries | 4,329,099 | 4,276,494 | 4,183,454
Retirement benefits expense | 505,612 | 488,263 | 458,029
Welfare and benefit expense | 540,058 | 570,440 | 484,319
Insurance expense | 106,672 | 104,544 | 93,130
Depreciation | 12,056,455 | 11,551,897 | 11,151,393
Amortization of intangible assets | 70,499 | 74,733 | 83,380
Bad debt expense | 0 | 0 | 0
Commission | 351,557 | 307,272 | 376,047
Advertising expense | 10,552 | 9,552 | 8,161
Training expense | 14,813 | 13,283 | 12,912
Vehicle maintenance expense | 10,275 | 8,152 | 7,161
Publishing expense | 3,014 | 3,310 | 3,524
Business promotion expense | 3,340 | 3,777 | 3,720
Rent expense | 186,439 | 194,234 | 191,073
Telecommunication expense | 9,677 | 10,959 | 9,961
Transportation expense | 113,845 | 53,365 | 10,362
Taxes and dues | 554,320 | 529,380 | 492,203
Expendable supplies expense | 47,159 | 41,414 | 36,966
Water, light and heating expense | 60,002 | 43,025 | 31,209
Repairs and maintenance expense | 2,586,975 | 2,494,861 | 2,465,716
Ordinary development expense | 513,878 | 475,461 | 503,206
Travel expense | 78,999 | 67,103 | 60,896
Clothing expense | 8,778 | 7,994 | 8,116
Survey and analysis expense | 4,322 | 3,992 | 3,746
Membership fee | 16,912 | 8,492 | 13,130
Power purchase | 41,984,858 | 21,619,039 | 15,725,220
Others | 1,902,903 | 2,022,777 | 1,842,735
Total expenses, by nature | ₩ 100,903,594 | ₩ 63,644,290 | ₩ 51,804,179

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- Definition The amount of expense arising from advertising. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from communication. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of purchased energy that was sold during the period and recognised as an expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense relating to fees and commissions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from purchased insurance. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense recognised on rental activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 126 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_126&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tax expense exclusive of income tax expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 171 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_171&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from transportation services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from travel. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from purchased utilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_9&doctype=Standard -URIDate 2022-03-24 + Details
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