Consolidated Statements of Cash Flows - KRW (₩) ₩ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	₩ (2,650,990)	₩ (1,283,380)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	123,184	18,449
Pension plan expenses	237,779	210,059
Bad debt	18,255	5,830
Deferred income taxes	(9,118)	(16,205)
Warrants issued for professional service	614,350
Payroll offset against loan to affiliate	10,140	6,000
Foreign currency loss (gain)	(5,506)	5,258
Changes in operating assets and liabilities:
Accounts receivable	(191,811)	571,442
Inventories	225,090	(162,570)
Other current assets	3,885	(21,564)
Deposits	(32,702)	(7,000)
Accounts payable	178,964	252,283
Nontrade payables	(35,830)	344,627
Other current liabilities	(94,567)	(160,009)
Pension benefits payments	(146,893)	(84,268)
NET CASH USED IN OPERATING ACTIVITIES	(1,755,770)	(321,138)
CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease (Increase) in loans to related parties	(225,101)
Decrease in loans to related parties	213,297
Purchase of short-term financial instruments	(273,000)	(123,110)
Proceeds from disposals of short-term financial instruments		85,114
Purchase of property and equipment	(51,424)	(11,178)
Purchase of intangible assets	(2,395)
NET CASH USED IN INVESTING ACTIVITIES	(338,623)	(49,174)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from private placement, net	2,086,936
Drawdown of short-term borrowings	1,459,992	1,898,665
Repayment of short-term borrowings	(1,302,830)	(2,588,489)
Repayment of current portion of long-term debt	(120,000)	(120,000)
Borrowings of long-term debt	200,000	500,000
Advances from a related party	3,470	162,000
Issuance of redeemable convertible preferred stock		636,007
Repayment of loans from related parties	(202,610)	(113,495)
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,121,488	374,688
Effect of exchange rate on cash and cash equivalents	(75,750)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(48,655)	4,376
CASH AND CASH EQUIVALENTS- beginning of year	157,971	153,595
CASH AND CASH EQUIVALENTS- end of year	109,316	157,971
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	235,408	223,408
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion of redeemable convertible preferred stock to common stock	636,007
Consideration due for the business acquisition		500,000
Exchange of debt for common stock	4,759,322
Offset of loans from related parties against loans to related parties		200,000
Refinancing of short-term borrowings	₩ 1,828,000	₩ 1,600,000