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Selling and Administrative Expenses

12 Months Ended

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