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Accounts and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Trade and other receivables [abstract] |
Summary of Accounts and Other Receivables | Accounts and other receivables as of December 31, 2021 and 2020 are as follows:
| December 31, 2021 |  | December 31, 2020
| (In millions of Korean won)
Accounts receivables |  |  |
Non-related party | ₩ | 48,050 |  |  | ₩ | 57,793 |
Related party | 5,254 |  |  | 2,547 |
Less : Loss allowance | (689) |  |  | (579) |
Accounts receivables, net | ₩ | 52,615 |  |  | ₩ | 59,761 |
| December 31, 2021 |  | December 31, 2020
| (In millions of Korean won)
Other receivables |  |  |
Non-related party | ₩ | 1,085 |  |  | ₩ | 13 |
Related party | — |  |  | — |
Less: Loss allowance | (5) |  |  | (5) |
Other receivables, net | ₩ | 1,080 |  |  | ₩ | 8 |
Summary of Changes in Loss Allowance of Accounts and Other Receivables | Changes in the loss allowance of accounts and other receivables during the years ended December 31, 2021, 2020 and 2019 are as follows:
| 2021 |  | 2020 |  | 2019
| (In millions of Korean won)
Accounts receivables |  |  |  |  |
Beginning balance | ₩ | 579 |  |  | ₩ | 165 |  |  | ₩ | 22 |
Bad debt expenses | 933 |  |  | 712 |  |  | 281 |
Reversal of allowance for doubtful accounts | (132) |  |  | (50) |  |  | — |
Write-off | (691) |  |  | (248) |  |  | (138) |
Ending balance | ₩ | 689 |  |  | ₩ | 579 |  |  | ₩ | 165 |
| 2021 |  | 2020 |  | 2019
| (In millions of Korean won)
Other receivables |  |  |  |  |
Beginning balance | ₩ | 5 |  |  | ₩ | 4 |  |  | ₩ | 84 |
Bad debt expenses | — |  |  | 1 |  |  | — |
Reversal of allowance for doubtful accounts | — |  |  | — |  |  | (34) |
Write-off | — |  |  | — |  |  | (46) |
Ending balance | ₩ | 5 |  |  | ₩ | 5 |  |  | ₩ | 4 |
Summary of ECLs and Credit Risk Exposures for Accounts and Other Receivables | Expected credit losses (ECLs) and credit risk exposures for accounts and other receivables as of December 31, 2021 and 2020 are as follows: ① Accounts receivables
As of December 31, 2021 |  | Expected loss rate |  | Carrying amount |  | Loss allowance
|  |  |  | (In millions of Korean won)
Not due or overdue less than 90 days |  | 0.1 | % |  | ₩ | 52,173 |  |  | ₩ | 64 |
More than 90 days ~ Less than 180 days |  | 0.1 | % |  | 438 |  |  | — |
More than 180 days ~ Less than 270 days |  | 73.2 | % |  | 243 |  |  | 178 |
More than 270 days ~ Less than 1 year |  | 98.8 | % |  | 237 |  |  | 234 |
More than 1 year |  | 100.0 | % |  | 213 |  |  | 213 |
Total |  |  |  | ₩ | 53,304 |  |  | ₩ | 689 |
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 | % |  | ₩ | 57,661 |  |  | ₩ | 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 |  |  |  | ₩ | 60,340 |  |  | ₩ | 579 |
② Other receivables
As of December 31, 2021 |  | Expected loss rate |  | Carrying amount |  | Loss allowance
|  |  |  | (In millions of Korean won)
Not due or overdue less than 90 days |  | — | % |  | ₩ | 1,080 |  |  | ₩ | — |
More than 90 days ~ Less than 180 days |  | — | % |  | — |  |  | — |
More than 180 days ~ Less than 270 days |  | — | % |  | — |  |  | — |
More than 270 days ~ Less than 1 year |  | — | % |  | — |  |  | — |
More than 1 year |  | 100 | % |  | 5 |  |  | 5 |
Total |  |  |  | ₩ | 1,085 |  |  | ₩ | 5 |
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 |  | — | % |  | ₩ | 8 |  |  | ₩ | — |
More than 90 days ~ Less than 180 days |  | — | % |  | — |  |  | — |
More than 180 days ~ Less than 270 days |  | — | % |  | — |  |  | — |
More than 270 days ~ Less than 1 year |  | — | % |  | — |  |  | — |
More than 1 year |  | 100 | % |  | 5 |  |  | 5 |
Total |  |  |  | ₩ | 13 |  |  | ₩ | 5 |

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