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Post-Employment Benefits (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of defined benefit plans [line items]  
Details of Net Defined Benefit Liabilities, Changes in Present Value of Defined Benefit Obligations and Changes in Fair Value of Plan Assets
i)
Details of net defined benefit liabilities (defined benefit assets) recognized as of December 31, 2024 and 2025 are as follows:

 

(In millions of won)

 

December 31, 2024

 

 

December 31, 2025

 

Present value of defined benefit obligations

 

W

 

1,444,252

 

 

 

1,276,310

 

Fair value of plan assets

 

 

 

(1,603,911

)

 

 

(1,473,736

)

Total

 

W

 

(159,659

)

 

 

(197,426

)

Defined benefit liabilities, net

 

W

 

1,093

 

 

 

1,109

 

Defined benefit assets, net

 

W

 

(160,752

)

 

 

(198,535

)

 

Details of Plan Assets
iv)
Details of plan assets as of December 31, 2024 and 2025 are as follows:

 

(In millions of won)

 

December 31, 2024

 

 

December 31, 2025

 

Time deposits in banks

 

W

 

1,603,911

 

 

 

1,473,736

 

Expenses Recognized in Profit or Loss and Line Items Included in Consolidated Statements of Comprehensive Income
v)
Details of expenses related to defined benefit plans recognized in profit or loss for the years ended December 31, 2023, 2024 and 2025 are as follows:

 

 (In millions of won)

 

2023

 

 

2024

 

 

2025

 

Current service cost

 

W

 

173,879

 

 

 

148,868

 

 

 

146,650

 

Net interest cost

 

 

 

(23,942

)

 

 

(18,854

)

 

 

(5,450

)

Total(*)

 

W

 

149,937

 

 

 

130,014

 

 

 

141,200

 

 

(*) The total cost related to the defined benefit plans includes capitalized amounts of W10,885 million (2023: W15,085 million, 2024: W9,885 million).

Details of expenses are recognized in the consolidated statements of comprehensive income (loss) as follows:

 

(In millions of won)

 

2023

 

 

2024

 

 

2025

 

Cost of sales

 

W

 

99,141

 

 

 

89,052

 

 

 

94,756

 

Selling expenses

 

 

 

7,138

 

 

 

6,201

 

 

 

6,988

 

Administrative expenses

 

 

 

16,865

 

 

 

14,271

 

 

 

15,624

 

Research and development expenses

 

 

 

11,708

 

 

 

10,605

 

 

 

12,947

 

Total(*)

 

W

 

134,852

 

 

 

120,129

 

 

 

130,315

 

 

(*) The total cost recognized in the consolidated statements of comprehensive income (loss) related to the defined benefit

plan excludes capitalized amounts of W10,885 million (2023: W15,085 million, 2024: W9,885 million).

Details of Remeasurements of Net Defined Benefit Liabilities (Assets) Included in Other Comprehensive Income (Loss)
vi)
Details of remeasurements of net defined benefit liabilities (assets) included in other comprehensive income (loss) for the years ended December 31, 2023, 2024 and 2025 are as follows:

 

(In millions of won)

 

2023

 

 

2024

 

 

2025

 

Balance at January 1

 

W

 

(2,900

)

 

 

47,087

 

 

 

(84,833

)

Remeasurements

 

 

 

 

 

 

 

 

 

 

Actuarial profit or loss arising from:

 

 

 

 

 

 

 

 

 

 

Experience adjustment

 

 

 

66,461

 

 

 

(21,525

)

 

 

(5,600

)

Demographic assumptions

 

 

 

(85

)

 

 

7,487

 

 

 

(12,692

)

Financial assumptions

 

 

 

(871

)

 

 

(128,384

)

 

 

100,363

 

Return on plan assets

 

 

 

(870

)

 

 

(11,781

)

 

 

(894

)

Group’s share of associates regarding remeasurements

 

 

 

170

 

 

 

(85

)

 

 

 

Subtotal

 

W

 

64,805

 

 

 

(154,288

)

 

 

81,177

 

Income tax

 

W

 

(14,818

)

 

 

22,368

 

 

 

(7,065

)

Balance at December 31

 

W

 

47,087

 

 

 

(84,833

)

 

 

(10,721

)

 

Details of Principal Actuarial Assumptions
vii)
Details of principal actuarial assumptions as of December 31, 2024 and 2025 are as follows:

 

 

December 31, 2024

 

 

December 31, 2025

 

Expected rate of salary increase

 

 

4.0

%

 

 

4.0

%

Discount rate for defined benefit obligations(*)

 

 

3.9

%

 

 

4.7

%

 

(*) For the year ended December 31, 2025, the Group changed the methodology used to estimate the discount rate applied to measure the defined benefit obligation. The Group determined that this methodology results in a more reasonable estimate of the assumption. As a result of this change in accounting estimate, the defined benefit obligation decreased by W83,842 million, and retained earnings increased by W76,545 million.

Amounts of Defined Benefit Obligations Affected by Reasonably Possible Changes to Respective Relevant Actuarial Assumptions
viii)
Reasonably possible changes to respective relevant actuarial assumptions would have affected the defined benefit obligations by the following amounts as of December 31, 2025:

 

 

Defined benefit obligations

 

(In millions of won)

1% increase

 

 

1% decrease

 

Discount rate for defined benefit obligations

W

 

(88,618

)

 

 

100,158

 

Expected rate of salary increase

 

 

104,279

 

 

 

(93,567

)

 

Defined benefit obligations [member]  
Disclosure of defined benefit plans [line items]  
Details of Net Defined Benefit Liabilities, Changes in Present Value of Defined Benefit Obligations and Changes in Fair Value of Plan Assets
ii)
Changes in the present value of the defined benefit obligations for the years ended December 31, 2024 and 2025 are as follows:

 

(In millions of won)

 

2024

 

 

2025

 

Defined benefit obligations at January 1

 

W

 

1,491,146

 

 

 

1,444,252

 

Current service cost

 

 

 

148,868

 

 

 

146,650

 

Interest cost

 

 

 

67,426

 

 

 

55,318

 

Remeasurements (before tax)

 

 

 

142,422

 

 

 

(82,071

)

Benefit payments

 

 

 

(399,549

)

 

 

(284,794

)

Net transfers from (to) related parties

 

 

 

(5,975

)

 

 

(3,036

)

Others

 

 

 

(86

)

 

 

(9

)

Defined benefit obligations at December 31

 

W

 

1,444,252

 

 

 

1,276,310

 

 

Fair value of plan assets [member]  
Disclosure of defined benefit plans [line items]  
Details of Net Defined Benefit Liabilities, Changes in Present Value of Defined Benefit Obligations and Changes in Fair Value of Plan Assets
iii)
Changes in fair value of plan assets for the years ended December 31, 2024 and 2025 are as follows:

 

(In millions of won)

 

2024

 

 

2025

 

Fair value of plan assets at January 1

 

W

 

1,897,025

 

 

 

1,603,911

 

Interest income

 

 

 

86,280

 

 

 

60,768

 

Remeasurements (before tax)

 

 

 

(11,781

)

 

 

(894

)

Contributions by employer directly to plan assets

 

 

 

1,499

 

 

 

98,705

 

Benefit payments

 

 

 

(369,112

)

 

 

(288,754

)

Fair value of plan assets at December 31

 

W

 

1,603,911

 

 

 

1,473,736