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Accounts and Other Receivables (Tables)
 12 Months Ended
Dec. 31, 2021
Trade and other receivables [abstract]  
Summary of Accounts and Other Receivables Accounts and other receivables as of December 31, 2021 and 2020 are as follows:
December 31,
2021		December 31,
2020
(In millions of Korean won)
Accounts receivables
Non-related party₩48,050 ₩57,793 
Related party5,254 2,547 
Less : Loss allowance(689)(579)
Accounts receivables, net₩52,615 ₩59,761 
December 31,
2021		December 31,
2020
(In millions of Korean won)
Other receivables
Non-related party₩1,085 ₩13 
Related party— — 
Less: Loss allowance(5)(5)
Other receivables, net₩1,080 ₩8 
Summary of Changes in Loss Allowance of Accounts and Other Receivables Changes in the loss allowance of accounts and other receivables during the years ended December 31, 2021, 2020 and 2019 are as follows:
202120202019
(In millions of Korean won)
Accounts receivables
Beginning balance₩579 ₩165 ₩22 
Bad debt expenses933 712 281 
Reversal of allowance for doubtful accounts(132)(50)— 
Write-off(691)(248)(138)
Ending balance₩689 ₩579 ₩165 
202120202019
(In millions of Korean won)
Other receivables
Beginning balance₩5 ₩4 ₩84 
Bad debt expenses— 1 — 
Reversal of allowance for doubtful accounts— — (34)
Write-off— — (46)
Ending balance₩5 ₩5 ₩4 
Summary of ECLs and Credit Risk Exposures for Accounts and Other Receivables Expected credit losses (ECLs) and credit risk exposures for accounts and other receivables as of December 31, 2021 and 2020 are as follows:
① Accounts receivables
As of December 31, 2021Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days0.1 %₩52,173 ₩64 
More than 90 days ~ Less than 180 days0.1 %438 — 
More than 180 days ~ Less than 270 days73.2 %243 178 
More than 270 days ~ Less than 1 year98.8 %237 234 
More than 1 year100.0 %213 213 
Total₩53,304 ₩689 
As of December 31, 2020Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days0.1 %₩57,661 ₩54 
More than 90 days ~ Less than 180 days5.0 %2,138 107 
More than 180 days ~ Less than 270 days55.3 %276 153 
More than 270 days ~ Less than 1 year99.9 %79 79 
More than 1 year100.0 %186 186 
Total₩60,340 ₩579 
② Other receivables
As of December 31, 2021Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days— %₩1,080 ₩— 
More than 90 days ~ Less than 180 days— %— — 
More than 180 days ~ Less than 270 days— %— — 
More than 270 days ~ Less than 1 year— %— — 
More than 1 year100 %5 5 
Total₩1,085 ₩5 
As of December 31, 2020Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days— %₩8 ₩— 
More than 90 days ~ Less than 180 days— %— — 
More than 180 days ~ Less than 270 days— %— — 
More than 270 days ~ Less than 1 year— %— — 
More than 1 year100 %5 5 
Total₩13 ₩5