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Selling and Administrative Expenses | 12 Months Ended
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Dec. 31, 2023
Selling, general and administrative expense [abstract] |
Selling and Administrative Expenses |
36. | Selling and Administrative Expenses
(1) | Selling and administrative expenses for the years ended December 31, 2021, 2022 and 2023 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | In millions of won |
Salaries |  | ￦ |  |  |  |  | 1,121,188 |  |  |  | 1,142,360 |  |  |  | 1,098,460 |
Retirement benefit expense |  |  |  |  |  |  | 113,127 |  |  |  | 109,758 |  |  |  | 89,533 |
Welfare and benefit expense |  |  |  |  |  |  | 155,558 |  |  |  | 155,781 |  |  |  | 152,836 |
Insurance expense |  |  |  |  |  |  | 17,909 |  |  |  | 20,835 |  |  |  | 27,726 |
Depreciation |  |  |  |  |  |  | 219,427 |  |  |  | 244,676 |  |  |  | 241,533 |
Amortization of intangible assets |  |  |  |  |  |  | 91,428 |  |  |  | 85,661 |  |  |  | 88,648 |
Bad debt expense |  |  |  |  |  |  | 17,968 |  |  |  | 23,634 |  |  |  | 62,808 |
Commission |  |  |  |  |  |  | 410,287 |  |  |  | 420,390 |  |  |  | 460,644 |
Advertising expense |  |  |  |  |  |  | 29,230 |  |  |  | 33,739 |  |  |  | 30,305 |
Training expense |  |  |  |  |  |  | 4,923 |  |  |  | 7,327 |  |  |  | 7,900 |
Vehicle maintenance expense |  |  |  |  |  |  | 8,849 |  |  |  | 10,749 |  |  |  | 9,044 |
Publishing expense |  |  |  |  |  |  | 3,568 |  |  |  | 3,732 |  |  |  | 3,281 |
Business promotion expense |  |  |  |  |  |  | 3,522 |  |  |  | 3,198 |  |  |  | 2,559 |
Rent expense |  |  |  |  |  |  | 43,650 |  |  |  | 47,680 |  |  |  | 44,807 |
Telecommunication expense |  |  |  |  |  |  | 8,569 |  |  |  | 7,945 |  |  |  | 7,813 |
Transportation expense |  |  |  |  |  |  | 870 |  |  |  | 1,012 |  |  |  | 1,099 |
Taxes and dues |  |  |  |  |  |  | 93,446 |  |  |  | 122,177 |  |  |  | 112,449 |
Expendable supplies expense |  |  |  |  |  |  | 9,052 |  |  |  | 9,617 |  |  |  | 7,252 |
Water, light and heating expense |  |  |  |  |  |  | 12,351 |  |  |  | 17,950 |  |  |  | 16,207 |
Repairs and maintenance expense |  |  |  |  |  |  | 123,134 |  |  |  | 152,449 |  |  |  | 154,062 |
Ordinary development expense |  |  |  |  |  |  | 213,936 |  |  |  | 213,932 |  |  |  | 217,319 |
Travel expense |  |  |  |  |  |  | 11,099 |  |  |  | 16,062 |  |  |  | 16,265 |
Clothing expense |  |  |  |  |  |  | 10,540 |  |  |  | 13,044 |  |  |  | 10,450 |
Survey and analysis expense |  |  |  |  |  |  | 889 |  |  |  | 1,126 |  |  |  | 1,068 |
Membership fee |  |  |  |  |  |  | 1,331 |  |  |  | 1,469 |  |  |  | 1,503 |
Others |  |  |  |  |  |  | 149,945 |  |  |  | 143,119 |  |  |  | 196,011 |
|  | ￦ |  |  |  |  | 2,875,796 |  |  |  | 3,009,422 |  |  |  | 3,061,582 |
(2) | Details of “others” included in selling and administrative expenses for the years ended December 31, 2021, 2022 and 2023 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | In millions of won |
Accommodation development expenses |  | ￦ |  |  |  |  | 57,815 |  |  |  | 56,038 |  |  |  | 49,988 |
Miscellaneous wages |  |  |  |  |  |  | 47,221 |  |  |  | 31,910 |  |  |  | 97,474 |
Litigation and filing expenses |  |  |  |  |  |  | 16,383 |  |  |  | 14,876 |  |  |  | 19,204 |
Compensation for damages |  |  |  |  |  |  | 3,303 |  |  |  | 3,116 |  |  |  | 4,300 |
Outsourcing expenses |  |  |  |  |  |  | 3,799 |  |  |  | 3,635 |  |  |  | 3,511 |
Reward expenses |  |  |  |  |  |  | 3,006 |  |  |  | 2,740 |  |  |  | 2,770 |
Overseas market development expenses |  |  |  |  |  |  | 1,192 |  |  |  | 1,376 |  |  |  | 1,503 |
Others |  |  |  |  |  |  | 17,226 |  |  |  | 29,428 |  |  |  | 17,261 |
|  | ￦ |  |  |  |  | 149,945 |  |  |  | 143,119 |  |  |  | 196,011 |

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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