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Accounts and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2020
Trade And Other Receivables [Abstract] |
Summary of Accounts and Other Receivables | (1) Accounts and other receivables as of December 31, 2020 and 2019 are as follows:
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | (In millions of Korean won) |
Accounts receivables |  |  |  |  |  |  |  |  |  |
Non-related party |  | W |  | 57,793 |  |  | W |  | 29,697 |
Related party |  |  |  | 2,547 |  |  |  |  | 2,721 |
Less : Loss allowance |  |  |  | (579 | ) |  |  |  | (165 | )
Accounts receivables, net |  | W |  | 59,761 |  |  | W |  | 32,253 |
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | (In millions of Korean won) |
Other receivables |  |  |  |  |  |  |  |  |  |
Non-related party |  | W |  | 13 |  |  | W |  | 60 |
Related party |  |  |  | — |  |  |  |  | — |
Less: Loss allowance |  |  |  | (5 | ) |  |  |  | (4 | )
Other receivables, net |  | W |  | 8 |  |  | W |  | 56 |
Summary of Changes in Loss Allowance of Accounts and Other Receivables | (2) Changes in the loss allowance of accounts and other receivables during the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  |  | 2018 |
|  | (In millions of Korean won) |
Accounts receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | W |  | 165 |  |  | W |  | 22 |  |  | W |  | 123 |
Bad debt expenses |  |  |  | 712 |  |  |  |  | 281 |  |  |  |  | 55 |
Reversal of allowance for doubtful accounts |  |  |  | (50 | ) |  |  |  | — |  |  |  |  | — |
Write-off |  |  |  | (248 | ) |  |  |  | (138 | ) |  |  |  | (156 | )
Ending balance |  | W |  | 579 |  |  | W |  | 165 |  |  | W |  | 22 |
|  | 2020 |  |  | 2019 |  |  |  | 2018 |
|  | (In millions of Korean won) |
Other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | W |  | 4 |  |  | W |  | 84 |  |  | W |  | 46 |
Bad debt expenses |  |  |  | 1 |  |  |  |  | — |  |  |  |  | 40 |
Reversal of allowance for doubtful accounts |  |  |  | — |  |  |  |  | (34 | ) |  |  |  | — |
Write-off |  |  |  | — |  |  |  |  | (46 | ) |  |  |  | (2 | )
Ending balance |  | W |  | 5 |  |  | W |  | 4 |  |  | W |  | 84 |
Summary of ECLs and Credit Risk Exposures for Accounts and Other Receivables | (3) Expected credit losses (ECLs) and credit risk exposures for accounts and other receivables as of December 31, 2020 and 2019 are as follows: ① Accounts receivables
As of December 31, 2020 |  | Expected loss rate |  |  | Carrying amount |  |  | Loss allowance |
|  |  |  |  |  | (In millions of Korean won) |
Not due or overdue less than 90 days |  |  | 0.1 | % |  | W |  | 57,661 |  |  | W |  | 54 |
More than 90 days ~ Less than 180 days |  |  | 5.0 | % |  |  |  | 2,138 |  |  |  |  | 107 |
More than 180 days ~ Less than 270 days |  |  | 55.3 | % |  |  |  | 276 |  |  |  |  | 153 |
More than 270 days ~ Less than 1 year |  |  | 99.9 | % |  |  |  | 79 |  |  |  |  | 79 |
More than 1 year |  |  | 100.0 | % |  |  |  | 186 |  |  |  |  | 186 |
Total |  |  |  |  |  | W |  | 60,340 |  |  | W |  | 579 |
As of December 31, 2019 |  | Expected loss rate |  |  | Carrying amount |  |  | Loss allowance |
|  |  |  |  |  | (In millions of Korean won) |
Not due or overdue less than 90 days |  |  | 0.3 | % |  | W |  | 31,146 |  |  | W |  | 97 |
More than 90 days ~ Less than 180 days |  |  | 3.6 | % |  |  |  | 1,213 |  |  |  |  | 44 |
More than 180 days ~ Less than 270 days |  |  | 21.1 | % |  |  |  | 30 |  |  |  |  | 6 |
More than 270 days ~ Less than 1 year |  |  | 51.9 | % |  |  |  | 24 |  |  |  |  | 12 |
More than 1 year |  |  | 100.0 | % |  |  |  | 6 |  |  |  |  | 6 |
Total |  |  |  |  |  | W |  | 32,419 |  |  | W |  | 165 |
② Other receivables
As of December 31, 2020 |  | Expected loss rate |  |  | Carrying amount |  |  | Loss allowance |
|  |  |  |  |  | (In millions of Korean won) |
Not due or overdue less than 90 days |  |  | — | % |  | W |  | 8 |  |  | W |  | — |
More than 90 days ~ Less than 180 days |  |  | — | % |  |  |  | — |  |  |  |  | — |
More than 180 days ~ Less than 270 days |  |  | — | % |  |  |  | — |  |  |  |  | — |
More than 270 days ~ Less than 1 year |  |  | 100 | % |  |  |  | 5 |  |  |  |  | 5 |
Total |  |  |  |  |  | W |  | 13 |  |  | W |  | 5 |
As of December 31, 2019 |  | Expected loss rate |  |  | Carrying amount |  |  | Loss allowance |
|  |  |  |  |  | (In millions of Korean won) |
Not due or overdue less than 90 days |  |  | 4.3 | % |  | W |  | 57 |  |  | W |  | 2 |
More than 90 days ~ Less than 180 days |  |  | 32.8 | % |  |  |  | 2 |  |  |  |  | 1 |
More than 180 days ~ Less than 270 days |  |  | 99.6 | % |  |  |  | 1 |  |  |  |  | 1 |
More than 270 days ~ Less than 1 year |  |  | 100.0 | % |  |  |  | 1 |  |  |  |  | — |
Total |  |  |  |  |  | W |  | 61 |  |  | W |  | 4 |

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