세법에서는 미실현이익을 익금으로 인정하지 않으므로 이연법인세 부채금액이 K-IFRS 도입 이전보다 증가할 가능성이 높다.
As the tax law does not recognize unrealized profits as profits, the amount of deferred tax liabilities is highly likely to increase compared to before the introduction of K-IFRS.