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Business Combination (Tables) | 12 Months Ended
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Dec. 31, 2021
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Summary of Business Combination | The details of major business combinations that occurred for the year ended December 31, 2021, are as follows.
( I n millions of Korean won) |  | Major transfer business |  | Business combination date |  |  | Transfer price |
HCN Co., Ltd. |  | Cable television service |  |  | Sep. 30, 2021 |  |  | ￦ | 515,091 |
Epsilon Global Communications Pte. Ltd. |  | Network service industry |  |  | Sep. 30, 2021 |  |  |  | 159,738 |
Schedule of Values of Assets and Liabilities Acquired on the Acquisition Date from Major Business Combinations | The values of assets and liabilities acquired on the acquisition date from major business combinations for the year ended December 31, 2021, are as follows:
( I n millions of Korean won) |  | HCN Co., Ltd. |  |  | Epsilon Global Communications Pte. Ltd. |
I. Total transfer price (A) |  | ￦ | 515,091 |  |  | ￦ | 159,738 |
II. Amount recognized as identifiable assets and liabilities |  |  |  |  |  |  |  |
Non-current assets |  |  | 243,397 |  |  |  | 73,810 |
Current assets |  |  | 104,574 |  |  |  | 19,003 |
Non-current liabilities |  |  | 49,409 |  |  |  | 36,773 |
Current liabilities |  |  | 36,151 |  |  |  | 46,008 |
Total identifiable net assets (B) |  |  | 262,411 |  |  |  | 10,032 |
III. Non-controlling interest (C) |  |  | — |  |  |  | — |
IV. Fair value of net assets acquired (D=B-C) |  |  | 262,411 |  |  |  | 10,032 |
V. Goodwill (E=A-D) |  | ￦ | 252,680 |  |  | ￦ | 149,706 |
Schedule of Fair Value of Assets and Liabilities Recognized as a Result of Acquisition at Acquisition Date | The fair values of assets and liabilities acquired on the acquisition date from major business combinations for the year
( I n millions of Korean won) |  | HCN Co., Ltd. |  |  | Epsilon Global Communications Pte. Ltd. |
Fair value of identifiable assets |  | ￦ | 347,971 |  |  | ￦ | 92,813 |
Cash and cash equivalents |  |  | 57,322 |  |  |  | 7,470 |
Trade and other receivables |  |  | 34,820 |  |  |  | 11,533 |
Other financial assets |  |  | 8,847 |  |  |  | — |
Finance lease receivables |  |  | 4,119 |  |  |  | — |
Property and equipment |  |  | 90,895 |  |  |  | 21,457 |
Investment properties |  |  | 7,178 |  |  |  | — |
Right-of-use assets |  |  | 2,601 |  |  |  | 34,254 |
Intangible assets |  |  | 1,819 |  |  |  | 3,311 |
Customer relationship (Intangible assets) |  |  | 125,893 |  |  |  | 12,964 |
Deferred income tax assets |  |  | — |  |  |  | 1,824 |
Long-term finance lease receivables |  |  | 3,108 |  |  |  | — |
Other non-current assets |  |  | 6,644 |  |  |  | — |
Investments in associates and joint ventures |  |  | 2,760 |  |  |  | — |
Other non-current financial assets |  |  | 1,965 |  |  |  | — |
Fair value of identifiable liabilities |  |  | 85,560 |  |  |  | 82,781 |
Trade and other payables |  |  | 32,075 |  |  |  | 22,648 |
Lease liabilities |  |  | 2,620 |  |  |  | 40,021 |
Current provisions |  |  | 345 |  |  |  | — |
Current income tax liabilities |  |  | 2,401 |  |  |  | — |
Other current liabilities |  |  | 2,940 |  |  |  | 680 |
Net defined benefit liabilities |  |  | 4,535 |  |  |  | — |
Deferred income tax liabilities |  |  | 40,376 |  |  |  | 2,204 |
Other non-current liabilities |  |  | 268 |  |  |  | 631 |
Borrowings |  |  | — |  |  |  | 16,597 |
Fair value of identifiable net assets |  | ￦ | 262,411 |  |  | ￦ | 10,032 |
Schedule of Intangible Assets Additionally Identified By The Group As A Result Of Major Business Combinations For The Year | Intangible assets additionally identified by the Group as a result of major business combinations for the year
( I n millions of Korean won) |  | Goodwill |  |  | Customer relationship |
HCN Co., Ltd. |  | ￦ | 252,680 |  |  | ￦ | 125,893 |
Epsilon Global Communications Pte. Ltd. |  |  | 149,706 |  |  |  | 12,964 |
Summary of Operating Income And Net Profit And Loss Before Elimination Of Intercompany Transactions Of The Acquired Companies | Operating revenue and net profit and loss before elimination of intercompany transactions of the acquired companies transferred through major business combinations for the year ended December 31, 2021, are as follows:
|  | After business combination |  |  | 2021 1 |
(In millions of Korean won) |  | Operating revenue |  |  | Profit (loss) for the year |  |  | Operating revenue |  |  | Profit (loss) for the year |
HCN Co., Ltd. |  | ￦ | 63,682 |  |  | ￦ | 7,882 |  |  | ￦ | 248,636 |  |  | ￦ | 21,821 |
Epsilon Global Communications Pte. Ltd. |  |  | 15,670 |  |  |  | (2,866 | ) |  |  | 60,178 |  |  |  | (12,592 | )
| 1 | Operating revenue and profit or loss of the entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as at the beginning of the annual reporting period.

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