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Lease | 12 Months Ended
--- | ---
Dec. 31, 2023
Presentation of leases for lessee [abstract] |
Lease | Lease The Group leases offices, vehicles and others. The leases typically run for a period of 1 ~5 years, with an option to renew or terminate the lease after that date. There are no restrictions or covenants imposed to leases, but the lease assets shall not be provided as collateral for borrowings. (1)Details of right-of-use assets and lease liabilities recognized in the consolidated statements of financial position as of December 31, 2023 and 2022 are as follows:
| December 31, 2023 |  | December 31, 2022
| (In millions of Korean won)
Right-of-use assets(*1) |  |  |
Offices | ₩ | 4,720 |  |  | ₩ | 5,067 |
Vehicles | 368 |  |  | 65 |
Others | 1,533 |  |  | 826 |
Total | ₩ | 6,621 |  |  | ₩ | 5,958 |
Lease liabilities(*2) |  |  |
Current | 4,225 |  |  | 2,906 |
Non-current | 2,337 |  |  | 3,057 |
Total | ₩ | 6,562 |  |  | ₩ | 5,963 |
(*1)Right-of-use assets are included in the ‘Property and equipment’ in the consolidated statement of financial position. (*2)Lease liabilities are included in the ‘Other current liabilities’ and ‘Other non-current liabilities’ in the consolidated statement of financial position. (2)Changes in right-of-use assets for the years ended December 31, 2023 and 2022 are as follows:
| 2023
| Offices |  | Vehicles |  | Others |  | Total
| (In millions of Korean won)
Balance as of January 1, 2023 | ₩ | 5,067 |  |  | ₩ | 65 |  |  | ₩ | 826 |  |  | ₩ | 5,958 |
Depreciation | (2,794) |  |  | (239) |  |  | (1,083) |  |  | (4,116) |
Reassessment | 210 |  |  | 52 |  |  | (1) |  |  | 261 |
Acquisitions | 2,178 |  |  | 490 |  |  | 1,775 |  |  | 4,443 |
Disposals | — |  |  | — |  |  | — |  |  | — |
Translation difference | 59 |  |  | — |  |  | 16 |  |  | 75 |
Balance as of December 31, 2023 | ₩ | 4,720 |  |  | ₩ | 368 |  |  | ₩ | 1,533 |  |  | ₩ | 6,621 |
| 2022
| Offices |  | Vehicles |  | Others |  | Total
| (In millions of Korean won)
Balance as of January 1, 2022 | ₩ | 6,698 |  |  | ₩ | 292 |  |  | ₩ | 1,750 |  |  | ₩ | 8,740 |
Depreciation | (2,549) |  |  | (231) |  |  | (1,218) |  |  | (3,998) |
Reassessment | 1 |  |  | (52) |  |  | (13) |  |  | (64) |
Acquisitions | 923 |  |  | 55 |  |  | 231 |  |  | 1,209 |
Disposals | (45) |  |  | — |  |  | — |  |  | (45) |
Translation difference | 39 |  |  | 1 |  |  | 76 |  |  | 116 |
Balance as of December 31, 2022 | ₩ | 5,067 |  |  | ₩ | 65 |  |  | ₩ | 826 |  |  | ₩ | 5,958 |
(3)Details of amounts recognized in the consolidated statements of profit or loss for the years ended December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Interest expense relating to lease liabilities (included in finance cost) | ₩ | 157 |  |  | ₩ | 122 |  |  | ₩ | 111 |
Expense relating to short-term leases | 30 |  |  | 45 |  |  | 117 |
Expense relating to leases of low-value assets excluding short-term leases | 22 |  |  | 23 |  |  | 21 |
(4)Details of amounts recognized in the consolidated statements of Cash flows for the years ended December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Total cash outflows of leases | ₩ | 4,292 |  |  | ₩ | 4,107 |  |  | ₩ | 3,897 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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