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Intangible Assets | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets | Intangible Assets (1)Details of intangible assets as of December 31, 2023 and 2022 are as follows:
| December 31, 2023
| (In millions of Korean Won)
| Acquisition price |  | Accumulated amortization(*) |  | Book Amount
Software | ₩ | 17,567 |  |  | ₩ | (14,787) |  |  | ₩ | 2,780 |
Industrial property rights | 1,376 |  |  | (750) |  |  | 626 |
License fee | 8,510 |  |  | (5,832) |  |  | 2,678 |
Other intangible assets | 1,367 |  |  | (1,081) |  |  | 286 |
Total | ₩ | 28,820 |  |  | ₩ | (22,450) |  |  | ₩ | 6,370 |
| December 31, 2022
| (In millions of Korean Won)
| Acquisition price |  | Accumulated amortization(*) |  | Book Amount
Software | ₩ | 16,284 |  |  | ₩ | (14,346) |  |  | ₩ | 1,938 |
Industrial property rights | 1,215 |  |  | (670) |  |  | 545 |
License fee | 5,043 |  |  | (3,692) |  |  | 1,351 |
Other intangible assets | 1,117 |  |  | (1,082) |  |  | 35 |
Total | ₩ | 23,659 |  |  | ₩ | (19,790) |  |  | ₩ | 3,869 |
(*)Accumulated amortization includes the amount of accumulated impairment loss. (2)Changes in intangible assets for the years ended December 31, 2023, 2022 and 2021 are as follows:
| 2023
| Software |  | Industrial property rights |  | License fee |  | Other intangible assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,938 |  |  | ₩ | 545 |  |  | ₩ | 1,351 |  |  | ₩ | 35 |  |  | ₩ | 3,869 |
Acquisitions/Capital expenditure | 2,136 |  |  | 170 |  |  | 3,886 |  |  | 263 |  |  | 6,455 |
Amortization | (1,296) |  |  | (83) |  |  | (1,027) |  |  | — |  |  | (2,406) |
Disposals | — |  |  | (6) |  |  | — |  |  | (12) |  |  | (18) |
Impairment(*) | — |  |  | — |  |  | (1,531) |  |  | — |  |  | (1,531) |
Foreign exchange differences | 2 |  |  | — |  |  | (1) |  |  | — |  |  | 1 |
Ending balance | ₩ | 2,780 |  |  | ₩ | 626 |  |  | ₩ | 2,678 |  |  | ₩ | 286 |  |  | ₩ | 6,370 |
(*)The Group recognized Korean Won 1,531 million of impairment loss as carrying amount of the other intangible assets exceeded recoverable amount as of December 31, 2023.
| 2022
| Software |  | Industrial property rights |  | License fee |  | Other intangible assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,264 |  |  | ₩ | 483 |  |  | ₩ | 1,430 |  |  | ₩ | 165 |  |  | ₩ | 3,342 |
Acquisitions/Capital expenditure | 1,856 |  |  | 138 |  |  | 747 |  |  | — |  |  | 2,741 |
Amortization | (1,184) |  |  | (71) |  |  | (538) |  |  | (124) |  |  | (1,917) |
Disposals | — |  |  | (5) |  |  | — |  |  | (5) |  |  | (10) |
Impairment(*) | — |  |  | — |  |  | (293) |  |  | — |  |  | (293) |
Foreign exchange differences | 2 |  |  | — |  |  | 5 |  |  | (1) |  |  | 6 |
Ending balance | ₩ | 1,938 |  |  | ₩ | 545 |  |  | ₩ | 1,351 |  |  | ₩ | 35 |  |  | ₩ | 3,869 |
(*)The Group recognized Korean Won 293 million of impairment loss as carrying amount of the license exceeded recoverable amount as of December 31, 2022.
| 2021
| Software |  | Industrial property rights |  | Other intangible assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 2,234 |  |  | ₩ | 332 |  |  | ₩ | 797 |  |  | ₩ | 3,363 |
Acquisitions/Capital expenditure | 116 |  |  | 224 |  |  | 1,676 |  |  | 2,016 |
Amortization | (1,088) |  |  | (73) |  |  | (587) |  |  | (1,748) |
Disposals | (15) |  |  | — |  |  | — |  |  | (15) |
Impairment(*) | — |  |  | — |  |  | (281) |  |  | (281) |
Foreign exchange differences | 17 |  |  | — |  |  | (10) |  |  | 7 |
Ending balance | ₩ | 1,264 |  |  | ₩ | 483 |  |  | ₩ | 1,595 |  |  | ₩ | 3,342 |
(*)The Group recognized Korean Won 281 million of impairment loss as carrying amount of the license exceeded recoverable amount as of December 31, 2021. (3)Classification of amortization in the statements of comprehensive income for the years ended December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Cost of revenues | ₩ | 708 |  |  | ₩ | 719 |  |  | ₩ | 737 |
Selling, general and administrative expenses | 1,340 |  |  | 1,155 |  |  | 931 |
Research and development | 358 |  |  | 43 |  |  | 80 |
Total | ₩ | 2,406 |  |  | ₩ | 1,917 |  |  | ₩ | 1,748 |

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