Condensed Consolidated Statements of Cash Flows (Unaudited) - KRW (₩) ₩ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	₩ (728,437)	₩ (2,055,361)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	87,407	19,671
Pension plan expenses	162,687	165,654
Bad debt		17,209
Deferred income taxes	1,901	(37,485)
Foreign currency loss	6,825	6,429
Changes in operating assets and liabilities:
Accounts receivable	(58,749)	(725,979)
Inventories	(10,673)	179,490
Other current assets	(28,256)	6,638
Deposits	20,300	(62,650)
Accounts payable	(65,663)	(140,656)
Nontrade payables	408,627	(167,412)
Other current liabilities	4,319	338,002
Pension benefits payments	(35,048)	(122,940)
NET CASH USED IN OPERATING ACTIVITIES	(234,760)	(1,958,395)
CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease in loans to related parties	163,276	3,966
Proceeds from disposals of short-term financial instruments	269,000
Purchase of property and equipment		(33,699)
Purchase of intangible assets		(2,395)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	432,276	(281,128)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from private placement, net	557,336	1,864,683
Drawdown of short-term borrowings	168,738	436,744
Repayment of short-term borrowings	(471,075)
Repayment of current portion of long-term debt	(313,600)	(90,000)
Borrowings of long-term debt	100,000	200,000
Repayment of long-term debt		53,695
Increase in loans from related parties	217,304	131,922
Repayment of loans from related parties	(180,223)	(315,783)
NET CASH PROVIDED BY FINANCING ACTIVITIES	78,480	2,281,261
Effect of exchange rate on cash and cash equivalents	(10,632)	(35,222)
NET INCREASE IN CASH AND CASH EQUIVALENTS	265,364	6,516
CASH AND CASH EQUIVALENTS- beginning of year	109,316	157,971
CASH AND CASH EQUIVALENTS- end of period	374,680	164,487
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	121,355	180,508
Income taxes