v3.26.1
Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Statement [LineItems]  
Summary of intangible assets
  (1)
Intangible assets as of December 31, 2025 and 2024 are as follows:
 
(In millions of won)
  
December 31, 2025
 
    
Acquisition

cost
    
Accumulated
amortization
    
Accumulated
impairment
    
Carrying
amount
 
Frequency usage rights(*1)
   ₩ 3,564,907        (2,900,421 )       —         664,486  
Land usage rights
     41,193        (40,944 )       —         249  
Industrial rights
     57,239        (37,669 )       —         19,570  
Development costs
     1,914        (1,906 )       —         8  
Facility usage rights
     162,391        (150,671 )       —         11,720  
Customer relations
     501,103        (282,009 )       —         219,094  
Club memberships(*2)
     91,787        —         (14,326 )       77,461  
Other(*3)
     4,520,167        (3,795,530 )       (6,605 )       718,032  
  
 
 
    
 
 
    
 
 
    
 
 
 
   ₩ 8,940,701        (7,209,150 )       (20,931 )       1,710,620  
  
 
 
    
 
 
    
 
 
    
 
 
 
 
(In millions of won)
  
December 31, 2024
 
    
Acquisition

cost
    
Accumulated
amortization
    
Accumulated
impairment
    
Carrying
amount
 
Frequency usage rights(*1)
   ₩ 3,564,907        (2,429,361 )       —         1,135,546  
Land usage rights
     54,341        (54,032 )       —         309  
Industrial rights
     98,265        (33,092 )       (45,000 )       20,173  
Development costs
     2,960        (2,933 )       —         27  
Facility usage rights
     161,561        (148,247 )       —         13,314  
Customer relations
     505,062        (258,943 )       —         246,119  
Club memberships(*2)
     93,266        —         (14,648 )       78,618  
Other(*3)
     5,029,153        (4,284,644 )       (43,744 )       700,765  
  
 
 
    
 
 
    
 
 
    
 
 
 
   ₩ 9,509,515        (7,211,252 )       (103,392 )       2,194,871  
  
 
 
    
 
 
    
 
 
    
 
 
 
 
  (*1)
The Parent Company was reassigned 800 MHz, 1.8 GHz and 2.1 GHz band of frequency licenses from the Ministry of Science and Information and Communication Technology (“ICT”) in exchange for ₩227,200 million, ₩547,800 million and ₩411,700 million, respectively, for the year ended December 31, 2021. The band of frequency was assigned to the Parent Company at the date of initial lump sum payment for the year ended December 31, 2021 and the annual payments in installment for the remaining balances are made in the next five years starting from the date of initial lump sum payment.
  (*2)
Club memberships are classified as intangible assets with indefinite useful lives and are not amortized.
  (*3)
Other intangible assets primarily consist of computer software and others.
Details of the changes in intangible assets
  (3)
Research and development expenditures recognized as expense for the years ended December 31, 2025, 2024 and 2023 are as follows:
 
(In millions of won)
                    
    
2025
    
2024
    
2023
 
Research and development costs expensed as incurred
   ₩ 339,507        378,079        369,507  
Intangible assets other than goodwill [Member]  
Statement [LineItems]  
Details of the changes in intangible assets
  (2)
Changes in intangible assets for the years ended December 31, 2025 and 2024 are as follows:
 
(In millions of won)
 
   
2025
 
   
Beginning
balance
   
Acquisition
   
Disposal
   
Transfer

(*2)
   
Amortization
   
Impairment
(*1)
   
Other
changes(*3)
   
Ending
balance
 
Frequency usage rights
  ₩ 1,135,546       —        —        —        (471,060 )      —        —        664,486  
Land usage rights
    309       96       —        —        (156 )      —        —        249  
Industrial rights
    20,173       3,976       —        —        (4,579 )      —        —        19,570  
Development costs
    27       —        —        —        (19 )      —        —        8  
Facility usage rights
    13,314       848       (2 )      381       (2,821 )      —        —        11,720  
Customer relations
    246,119       —        —        —        (27,025 )      —        —        219,094  
Club memberships
    78,618       6,580       (3,900 )      (2,542 )      —        (1,295 )      —        77,461  
Other
    700,765       105,212       (1,861 )      212,122       (297,569 )      (639 )      2       718,032  
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
  ₩ 2,194,871       116,712       (5,763 )      209,961       (803,229 )      (1,934 )      2       1,710,620  
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
  (*1)
The Group recognized the difference between recoverable amount and the carrying amount of intangible assets amounting to ₩1,934 million as impairment loss for the year ended December 31, 2025.
  (*2)
The Group decided to dispose of the shares of SK stoa Co., Ltd. and Media S Co., Ltd., the consolidated subsidiaries, and reclassified the intangible assets amounting to ₩17,795 million of SK stoa Co., Ltd. and Media S Co., Ltd., as assets held for sale. (See note 39)
  (*3)
Other changes consist of increases in assets arising from business combinations under common control. (See note 40)
 
(In millions of won)
 
   
2024
 
   
Beginning
balance
   
Acquisition
   
Disposal
   
Transfer

(*2)
   
Amortization
   
Impairment
(*1)
   
Changes in

consolidation
scope
   
Ending
balance
 
Frequency usage rights
  ₩ 1,606,606       —        —        —        (471,060 )      —        —        1,135,546  
Land usage rights
    587       69       (5 )      —        (342 )      —        —        309  
Industrial rights
    46,154       6,578       (241 )      (1 )      (4,962 )      (27,340 )      (15 )      20,173  
Development costs
    49       —        —        —        (22 )      —        —        27  
Facility usage rights
    14,313       1,477       (3 )      618       (3,091 )      —        —        13,314  
Customer relations
    273,150       —        —        —        (27,031 )      —        —        246,119  
Club memberships
    97,186       3,700       (20,065 )      (1,727 )      —        (476 )      —        78,618  
Other
    823,092       61,598       (1,596 )      209,702       (336,870 )      (54,927 )      (234 )      700,765  
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
  ₩ 2,861,137       73,422       (21,910 )      208,592       (843,378 )      (82,743 )      (249 )      2,194,871  
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
  (*1)
The Group recognized the difference between recoverable amount and the carrying amount of intangible assets amounting to ₩82,743 million as impairment loss for the year ended December 31, 2024.
Frequency usage rights [member]  
Statement [LineItems]  
Details of the changes in intangible assets
  (4)
Details of frequency usage rights as of December 31, 2025 are as follows:
 
(In millions of won)
 
   
Amount
   
Description
 
Commencement
of amortization
   
Completion
of amortization
 
800MHz license
  ₩ 21,958     LTE service    
Jul. 2021
     
Jun. 2026
 
1.8GHz license
    96,968     LTE service    
Dec. 2021
     
Dec. 2026
 
2.6GHz license
    121,410     LTE service    
Sep. 2016
     
Dec. 2026
 
2.1GHz license
    72,876    
W-CDMA
and LTE service
   
Dec. 2021
     
Dec. 2026
 
3.5GHz license
    351,274     5G service    
Apr. 2019
     
Nov. 2028
 
 
 
 
       
  ₩ 664,486