GRAVITY CO., LTD. Separate Financial Statements For the Years Ended December 31, 2021 and 2020 (With Independent Auditors' Report Thereon) Contents Separate Statements of Financial Position 3 Separate Statements of Comprehensive Income 5 Separate Statements of Changes in Equity 6 Separate Statements of Cash Flows 7 Notes to the Separate Financial Statements 8 Independent Auditors' Review Report on Internal Accounting Control System 58 Report on the Effectiveness of the Internal Accounting Control System 60 ...