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Intangible Assets other than Goodwill (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about intangible assets [abstract]

Summary of Intangible Asset Explanatory

(1)	Intangible assets as of December 31, 2023 and 2024 are as follows:


						2023
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value

						In millions of won
Software		￦					1,083,537				(413	)			(885,677	)			(19	)			197,428
Copyrights, patents rights and other industrial rights							105,827				—				(73,158	)			(9,178	)			23,491
Mining rights							643,625				—				(57,549	)			(553,911	)			32,165
Development expenditures							966,530				(2,121	)			(911,096	)			—				53,313
Intangible assets under development							94,916				(2,458	)			—				(8,903	)			83,555
Usage rights of donated assets and others							592,739				—				(447,352	)			(136	)			145,251
Leasehold rights							28,185				—				(24,256	)			—				3,929
Greenhouse gas emissions rights							107,086				—				—				—				107,086
Others							599,958				(322	)			(199,865	)			(12,005	)			387,766

		￦					4,222,403				(5,314	)			(2,598,953	)			(584,152	)			1,033,984


						2024
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value

						In millions of won
Software		￦					1,156,641				(844	)			(976,633	)			(19	)			179,145
Copyrights, patents rights and other industrial rights							107,040				—				(71,231	)			(9,178	)			26,631
Mining rights							670,083				—				(66,938	)			(573,723	)			29,422
Development expenditures							1,011,550				(939	)			(937,877	)			—				72,734
Intangible assets under development							96,544				(3,473	)			—				(8,903	)			84,168
Usage rights of donated assets and others							592,680				—				(459,165	)			(136	)			133,379
Leasehold rights							28,185				—				(25,216	)			(538	)			2,431
Greenhouse gas emissions rights							135,534				—				—				—				135,534
Others							620,366				(229	)			(224,410	)			(12,253	)			383,474

		￦					4,418,623				(5,485	)			(2,761,470	)			(604,750	)			1,046,918

Summary of Changes in Intangible Assets

(2)	Changes in intangible assets for the years ended December 31, 2023 and 2024 are as follows:


						2023
						Beginning balance				Acquisition				Disposal				Amortization				Impairment				Others				Ending balance

						In millions of won
Software		￦					203,007				12,837				(18	)			(86,174	)			—				68,189				197,841
(Government grants)							(174	)			—				—				85				—				(324	)			(413	)
Copyrights, patents rights and other industrial rights							28,013				319				(70	)			(4,918	)			(180	)			327				23,491
Mining rights							38,525				2,164				—				(10,289	)			—				1,765				32,165
Development expenditures							54,505				—				—				(25,614	)			—				26,543				55,434
(Government grants)							(3,477	)			—				—				1,356				—				—				(2,121	)
Intangible assets under development							67,722				51,282				—				—				—				(32,991	)			86,013
(Government grants)							(2,108	)			—				—				—				—				(350	)			(2,458	)
Usage rights of donated assets and others							157,143				—				—				(11,857	)			—				(35	)			145,251
Leasehold rights							4,888				—				—				(959	)			—				—				3,929
Greenhouse gas emissions rights							43,960				8,577				(1	)			(2	)			—				54,552				107,086
Others							364,727				4,136				(119	)			(24,895	)			(103	)			44,342				388,088
(Government grants)							(67	)			—				—				93				—				(348	)			(322	)

		￦					956,664				79,315				(208	)			(163,174	)			(283	)			161,670				1,033,984


						2024
						Beginning balance				Acquisition				Disposal				Amortization				Impairment				Others				Ending balance

						In millions of won
Software		￦					197,841				18,249				(4	)			(88,985	)			—				52,888				179,989
(Government grants)							(413	)			—				—				229				—				(660	)			(844	)
Copyrights, patents rights and other industrial rights							23,491				576				(44	)			(4,846	)			—				7,454				26,631
Mining rights							32,165				—				(100	)			(5,798	)			—				3,155				29,422
Development expenditures							55,434				—				—				(25,830	)			—				44,069				73,673
(Government grants)							(2,121	)			—				—				1,364				—				(182	)			(939	)
Intangible assets under development							86,013				69,878				—				(14	)			—				(68,236	)			87,641
(Government grants)							(2,458	)			—				—				—				—				(1,015	)			(3,473	)
Usage rights of donated assets and others							145,251				36				—				(11,903	)			—				(5	)			133,379
Leasehold rights							3,929				—				—				(960	)			(538	)			—				2,431
Greenhouse gas emissions rights							107,086				123				—				(416	)			—				28,741				135,534
Others							388,088				3,997				(394	)			(26,501	)			(364	)			18,877				383,703
(Government grants)							(322	)			—				—				93				—				—				(229	)

		￦					1,033,984				92,859				(542	)			(163,567	)			(902	)			85,086				1,046,918

Summary of Significant Specific Intangible Assets

(3)	Significant specific intangible assets as of December 31, 2023 and 2024 are as follows:


2023
Type		Description		Currency		Amount				Remaining useful lives

		In millions of won and thousands of Australian dollars
Software		S/4HANA ERP license		KRW			5,742			3 years and 11 months
Copyrights, patents rights and other industrial rights		Contributions to APR NRC DC		KRW			16,697			4 years
Mining rights		Mining rights of Bylong mine		AUD			—			— (*)
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge		KRW			13,235			2 years and 11 months
		Right of use electricity and gas supply facility (Community district of Songdo)		KRW			6,853			6 years and 6 months
Others		Occupancy and use of public waters		KRW			70,800			13 years and 1 month
		Greenhouse gas emissions rights		KRW			107,086			—
		Business rights		KRW			148,964			25 years and 11 months

(*)	The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.


2024
Type		Description		Currency		Amount				Remaining useful lives

		In millions of won and thousands of Australian dollars
Software		S/4HANA ERP license		KRW			4,276			2 years and 11 months
Copyrights, patents rights and other industrial rights		Contributions to APR NRC DC		KRW			12,523			3 years
Mining rights		Mining rights of Bylong mine		AUD			—			— (*)
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge		KRW			8,697			1 year and 11 months
		Right of use electricity and gas supply facility (Community district of Songdo)		KRW			5,799			5 years and 6 months
Others		Occupancy and use of public waters		KRW			65,389			12 years and 1 month
		Greenhouse gas emissions rights		KRW			135,534			—
		Business rights		KRW			143,216			24 years and 11 months

(*)	The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.

Summary of Recognized Research and Development Expenses

(4)	For the years ended December 31, 2022, 2023 and 2024, the Company recognized research and development expenses of ￦ 727,810 million, ￦ 717,561 million and ￦ 773,931, respectively.