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Deferred Income Tax and income Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block Explanatory [Abstract] |
Summary of Analysis of Deferred Tax Assets and Deferred Tax Liabilities |
| (1) | The analysis of deferred tax assets and deferred tax liabilities as at December 31, 2023 and 2024, is as follows:
(in millions of Korean won) |  | December 31, 2023 |  |  | December 31, 2024 |
Deferred tax assets |  |  |  |  |  |  |  |
Deferred tax assets to be recovered within 12 months |  | ￦ | 404,234 |  |  | ￦ | 417,425 |
Deferred tax assets to be recovered after more than 12 months |  |  | 1,824,099 |  |  |  | 1,976,377 |
Deferred tax assets before offsetting |  |  | 2,228,333 |  |  |  | 2,393,802 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Deferred tax liabilities to be recovered within 12 months |  |  | (491,817 | ) |  |  | (748,888 | )
Deferred tax liabilities to be recovered after more than 12 months |  |  | (2,116,346 | ) |  |  | (1,884,962 | )
Deferred tax liabilities before offsetting |  |  | (2,608,163 | ) |  |  | (2,633,850 | )
Deferred tax assets after offsetting |  | ￦ | 614,500 |  |  | ￦ | 679,948 |
Deferred tax liabilities after offsetting |  | ￦ | 994,330 |  |  | ￦ | 919,996 |
Summary of Movement in Deferred Income Tax Assets and Liabilities |
| (2) | The movement in deferred income tax assets and liabilities during the year, without taking into consideration the offsetting of balances within the same tax jurisdiction, is as follows:
(in millions of Korean won) |  | 2023 |
|  | Beginning |  |  | Statement of profit or loss |  |  | Other comprehensive income |  |  | Ending |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in subsidiaries, associates and joint ventures |  |  | (255,184 | ) |  |  | (7,821 | ) |  |  | (7,225 | ) |  |  | (270,230 | )
Depreciation and impairment loss |  |  | (151,433 | ) |  |  | 39,309 |  |  |  | — |  |  |  | (112,124 | )
Plan assets |  |  | (542,900 | ) |  |  | 8,367 |  |  |  | 826 |  |  |  | (533,707 | )
Advanced depreciation provision |  |  | (521,939 | ) |  |  | 3,859 |  |  |  | — |  |  |  | (518,080 | )
Contract assets |  |  | (424,302 | ) |  |  | 2,478 |  |  |  | — |  |  |  | (421,824 | )
Financial assets at fair value through profit or loss |  |  | (420 | ) |  |  | 461 |  |  |  | 43 |  |  |  | 84 |
Financial assets at fair value through other comprehensive income |  |  | (60,629 | ) |  |  | (53 | ) |  |  | (41,945 | ) |  |  | (102,627 | )
Others |  |  | (738,153 | ) |  |  | 90,876 |  |  |  | (2,378 | ) |  |  | (649,655 | )
Total |  | ￦ | (2,694,960 | ) |  | ￦ | 137,476 |  |  | ￦ | (50,679 | ) |  | ￦ | (2,608,163 | )
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and impairment loss |  |  | 188,832 |  |  |  | (71,689 | ) |  |  | (397 | ) |  |  | 116,746 |
Contract liabilities |  |  | 121,289 |  |  |  | (9,311 | ) |  |  | — |  |  |  | 111,978 |
Defined benefit liabilities |  |  | 481,858 |  |  |  | (6,705 | ) |  |  | 40,838 |  |  |  | 515,991 |
Provisions |  |  | 151,955 |  |  |  | (5,784 | ) |  |  | — |  |  |  | 146,171 |
Others |  |  | 1,259,495 |  |  |  | (53,459 | ) |  |  | 2,141 |  |  |  | 1,208,177 |
Total |  | ￦ | 2,203,429 |  |  | ￦ | (146,948 | ) |  | ￦ | 42,582 |  |  | ￦ | 2,099,063 |
Temporary difference, net |  |  | (491,531 | ) |  |  | (9,472 | ) |  |  | (8,097 | ) |  |  | (509,100 | )
Tax credit carryforwards |  |  | 102,971 |  |  |  | 26,299 |  |  |  | — |  |  |  | 129,270 |
Total net balance |  | ￦ | (388,560 | ) |  | ￦ | 16,827 |  |  | ￦ | (8,097 | ) |  | ￦ | (379,830 | )
(in millions of Korean won) |  | 2024 |
|  | Beginning |  |  | Statement of profit or loss |  |  | Other comprehensive income |  |  | Ending |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in subsidiaries, associates and joint ventures |  |  | (270,230 | ) |  |  | 730 |  |  |  | (1,194 | ) |  |  | (270,694 | )
Depreciation and impairment loss |  |  | (112,124 | ) |  |  | 9,797 |  |  |  | — |  |  |  | (102,327 | )
Plan assets |  |  | (533,707 | ) |  |  | 71,001 |  |  |  | 590 |  |  |  | (462,116 | )
Advanced depreciation provision |  |  | (518,080 | ) |  |  | (5,128 | ) |  |  | — |  |  |  | (523,208 | )
Contract assets |  |  | (421,824 | ) |  |  | 4,301 |  |  |  | — |  |  |  | (417,523 | )
Financial assets at fair value through profit or loss |  |  | 84 |  |  |  | 7,233 |  |  |  | — |  |  |  | 7,317 |
Financial assets at fair value through other comprehensive income |  |  | (102,627 | ) |  |  | 14,656 |  |  |  | (1,932 | ) |  |  | (89,903 | )
Others |  |  | (649,655 | ) |  |  | (113,707 | ) |  |  | (12,034 | ) |  |  | (775,396 | )
Total |  | ￦ | (2,608,163 | ) |  | ￦ | (11,117 | ) |  | ￦ | (14,570 | ) |  | ￦ | (2,633,850 | )
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and impairment loss |  |  | 116,746 |  |  |  | (10,711 | ) |  |  | — |  |  |  | 106,035 |
Contract liabilities |  |  | 111,978 |  |  |  | (2,429 | ) |  |  | — |  |  |  | 109,549 |
Defined benefit liabilities |  |  | 515,991 |  |  |  | (66,182 | ) |  |  | 42,110 |  |  |  | 491,919 |
Provisions |  |  | 146,171 |  |  |  | 20,394 |  |  |  | — |  |  |  | 166,565 |
Others |  |  | 1,208,177 |  |  |  | 165,310 |  |  |  | 1,631 |  |  |  | 1,375,118 |
Total |  | ￦ | 2,099,063 |  |  | ￦ | 106,382 |  |  | ￦ | 43,741 |  |  | ￦ | 2,249,186 |
Temporary difference, net |  |  | (509,100 | ) |  |  | 95,265 |  |  |  | 29,171 |  |  |  | (384,664 | )
Tax credit carryforwards |  |  | 129,270 |  |  |  | 15,344 |  |  |  | — |  |  |  | 144,614 |
Total net balance |  | ￦ | (379,830 | ) |  | ￦ | 110,609 |  |  | ￦ | 29,171 |  |  | ￦ | (240,050 | )
Summary of Tax Impacts Recognized Directly To Equity |
| (3) | The tax impacts recognized directly to equity as of December 31, 2022, 2023, and 2024, are as follows:
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
(in millions of Korean won) |  | Before recognition |  |  | Tax effect |  |  | After recognition |  |  | Before recognition |  |  | Tax effect |  |  | After recognition |  |  | Before recognition |  |  | Tax effect |  |  | After recognition |
Gain (loss) on valuation of financial assets at fair value through other comprehensive income |  | ￦ | (216,862 | ) |  | ￦ | 58,288 |  |  | ￦ | (158,574 | ) |  | ￦ | 163,750 |  |  | ￦ | (41,945 | ) |  | ￦ | 121,805 |  |  | ￦ | 7,626 |  |  | ￦ | (1,932 | ) |  | ￦ | 5,694 |
Gain (loss) on valuation of hedge instruments |  |  | (42,510 | ) |  |  | 11,180 |  |  |  | (31,330 | ) |  |  | (30,168 | ) |  |  | 7,555 |  |  |  | (22,613 | ) |  |  | (17,707 | ) |  |  | 4,555 |  |  |  | (13,152 | )
Remeasurements of net defined benefit liabilities |  |  | 247,162 |  |  |  | (65,733 | ) |  |  | 181,429 |  |  |  | (179,129 | ) |  |  | 41,664 |  |  |  | (137,465 | ) |  |  | (159,757 | ) |  |  | 42,700 |  |  |  | (117,057 | )
Share of gain (loss) of associates and joint ventures, and others |  |  | (14,931 | ) |  |  | 3,748 |  |  |  | (11,183 | ) |  |  | 28,715 |  |  |  | (7,225 | ) |  |  | 21,490 |  |  |  | 4,715 |  |  |  | (1,194 | ) |  |  | 3,521 |
Exchange differences on translation for foreign operations |  |  | 23,316 |  |  |  | (5,852 | ) |  |  | 17,464 |  |  |  | 32,376 |  |  |  | (8,146 | ) |  |  | 24,230 |  |  |  | 59,053 |  |  |  | (14,958 | ) |  |  | 44,095 |
Gain or loss on disposal of treasury stock |  |  | (59,308 | ) |  |  | 14,886 |  |  |  | (44,422 | ) |  |  | 402 |  |  |  | (101 | ) |  |  | 301 |  |  |  | (76 | ) |  |  | 19 |  |  |  | (57 | )
Total |  | ￦ | (63,133 | ) |  | ￦ | 16,517 |  |  | ￦ | (46,616 | ) |  | ￦ | 15,946 |  |  | ￦ | (8,198 | ) |  | ￦ | 7,748 |  |  | ￦ | (106,146 | ) |  | ￦ | 29,190 |  |  | ￦ | (76,956 | )
Summary of Details of Income Tax Expense |
| (4) | Details of income tax expense for the years ended December 31, 2022, 2023 and 2024, are calculated as follows:
(in millions of Korean won) |  | 2022 |  |  | 2023 |  |  | 2024 |
Current income tax expense |  | ￦ | 335,796 |  |  | ￦ | 347,265 |  |  | ￦ | 275,454 |
Impact of change in deferred taxes |  |  | 169,961 |  |  |  | (16,827 | ) |  |  | (110,609 | )
Income tax expense |  | ￦ | 505,757 |  |  | ￦ | 330,438 |  |  | ￦ | 164,845 |
Summary of Tax on the Group's Profit Before Tax |
| (5) | The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits of the entities as follows:
(in millions of Korean won) |  | 2022 |  |  | 2023 |  |  | 2024 |
Profit before income tax expense |  | ￦ | 1,891,392 |  |  | ￦ | 1,302,620 |  |  | ￦ | 571,513 |
Statutory income tax expense |  | ￦ | 509,771 |  |  | ￦ | 333,530 |  |  | ￦ | 140,517 |
Tax effect |  |  |  |  |  |  |  |  |  |  |  |
Income not taxable for taxation purposes |  |  | (47,550 | ) |  |  | (30,106 | ) |  |  | (37,505 | )
Non-deductible expenses |  |  | 53,398 |  |  |  | 26,723 |  |  |  | 29,192 |
Tax credit |  |  | (54,895 | ) |  |  | (78,459 | ) |  |  | (42,422 | )
Additional payment of income taxes |  |  | 11,744 |  |  |  | (4,991 | ) |  |  | 13,338 |
Adjustments in deferred tax from changes in tax rate |  |  | (41,545 | ) |  |  | 564 |  |  |  | (25,012 | )
Tax effect and adjustment on consolidation |  |  |  |  |  |  |  |  |  |  |  |
Goodwill impairment |  |  | 5,809 |  |  |  | 106,010 |  |  |  | 52,168 |
Changes of out-side tax effect |  |  | 29,922 |  |  |  | 4,436 |  |  |  | (6,160 | )
Intangible Asset impairment and amortization |  |  | 5,276 |  |  |  | 5,892 |  |  |  | (5,850 | )
Reversal expenses of contract cost assets |  |  | (4,800 | ) |  |  | 9,281 |  |  |  | 13,338 |
Acquisition and disposition of businesses |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | 38,627 |  |  |  | (42,442 | ) |  |  | 33,241 |
Income tax expense |  | ￦ | 505,757 |  |  | ￦ | 330,438 |  |  | ￦ | 164,845 |
Summary of deferred tax assets and liabilities that are not recognized |
| (6) | Details of deferred tax assets and liabilities that are not recognized as at December 31, 2023 and 2024, are as follows:
(in millions of Korean won) |  | 2023 |  |  | 2024 |
Deductible temporary differences |  |  |  |  |  |  |  |
Investment in subsidiaries, associates, and joint ventures |  | ￦ | 3,520,173 |  |  | ￦ | 3,799,037 |
Unused tax loss |  |  | 203,200 |  |  |  | 212,283 |
Unused Tax credit |  |  | 2,338 |  |  |  | 5,071 |
Others |  |  | 437,238 |  |  |  | 141,405 |
Total |  | ￦ | 4,162,949 |  |  | ￦ | 4,157,796 |
Taxable temporary differences |  |  |  |  |  |  |  |
Investment in subsidiaries, associates, and joint ventures |  | ￦ | 903,394 |  |  | ￦ | 859,471 |
Others |  |  | 211,201 |  |  |  | 2,631 |
Total |  | ￦ | 1,114,595 |  |  | ￦ | 862,102 |
Summary of expected period of expiry for unused tax losses not recognized in deferred tax assets |
| (7) | The expected period of expiry for unused tax losses not recognized in deferred tax assets as of December 31, 2023 and 2024, is as follows:
(in millions of Korean won) |  | 2023 |  |  | 2024 |
2024 |  | ￦ | 4,484 |  |  | ￦ | — |
2025 |  |  | 2,836 |  |  |  | 2,836 |
2026 |  |  | 2,086 |  |  |  | 1,897 |
2027 |  |  | 4,541 |  |  |  | 4,416 |
2028 |  |  | 2,473 |  |  |  | 396 |
2029 |  |  | 6,533 |  |  |  | 617 |
2030 |  |  | 743 |  |  |  | 38 |
2031 |  |  | 713 |  |  |  | 4,857 |
2032 |  |  | 756 |  |  |  | 2,552 |
2033 |  |  | — |  |  |  | 1,455 |
2034 |  |  | — |  |  |  | — |
A f ter 2035 |  |  | 178,035 |  |  |  | 193,219 |
Total |  | ￦ | 203,200 |  |  | ￦ | 212,283 |

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