Exhibit 8.1
LIST OF SUBSIDIARIES
| Consolidated subsidiaries |
Jurisdiction of Incorporation | |||
| 1. | Korea Hydro & Nuclear Power Co., Ltd. | Korea | ||
| 2. | Korea South-East Power Co., Ltd. | Korea | ||
| 3. | Korea Midland Power Co., Ltd. | Korea | ||
| 4. | Korea Western Power Co., Ltd. | Korea | ||
| 5. | Korea Southern Power Co., Ltd. | Korea | ||
| 6. | Korea East-West Power Co., Ltd. | Korea | ||
| 7. | KEPCO Engineering & Construction Company, Inc. | Korea | ||
| 8. | KEPCO Plant Service & Engineering Co., Ltd. | Korea | ||
| 9. | KEPCO Nuclear Fuel Co., Ltd. | Korea | ||
| 10. | KEPCO KDN Co., Ltd. | Korea | ||
| 11. | Garolim Tidal Power Plant Co., Ltd. | Korea | ||
| 12. | KEPCO International HongKong Ltd. | Hong Kong | ||
| 13. | KEPCO International Philippines Inc. | Philippines | ||
| 14. | KEPCO Gansu International Ltd. | Hong Kong | ||
| 15. | KEPCO Philippines Holdings Inc. | Philippines | ||
| 16. | KEPCO Philippines Corporation | Philippines | ||
| 17. | KEPCO Ilijan Corporation | Philippines | ||
| 18. | KEPCO Lebanon SARL | Lebanon | ||
| 19. | KEPCO Neimenggu International Ltd. | Hong Kong | ||
| 20. | KEPCO Shanxi International Ltd. | Hong Kong | ||
| 21. | KOMIPO Global Pte Ltd. | Singapore | ||
| 22. | KEPCO Canada Energy Ltd. | Canada | ||
| 23. | KEPCO Netherlands B.V. | Netherlands | ||
| 24. | KOREA Imouraren Uranium Investment Corp. | France | ||
| 25. | KEPCO Australia Pty., Ltd. | Australia | ||
| 26. | KOSEP Australia Pty., Ltd. | Australia | ||
| 27. | KOMIPO Australia Pty., Ltd. | Australia | ||
| 28. | KOWEPO Australia Pty., Ltd. | Australia | ||
| 29. | KOSPO Australia Pty., Ltd. | Australia | ||
| 30. | KEPCO Middle East Holding Company | Bahrain | ||
| 31. | Qatrana Electric Power Company | Jordan | ||
| 32. | KHNP Canada Energy, Ltd. | Canada | ||
| 33. | KEPCO Bylong Australia Pty., Ltd. | Australia | ||
| 34. | Korea Waterbury Uranium Limited Partnership | Canada | ||
| 35. | Korea Electric Power Nigeria Ltd. | Nigeria | ||
| 36. | KEPCO Holdings de Mexico | Mexico | ||
| 37. | KST Electric Power Company | Mexico | ||
| 38. | KEPCO Energy Service Company | Mexico | ||
| 39. | KEPCO Netherlands S3 B.V. | Netherlands | ||
| 40. | PT. KOMIPO Pembangkitan Jawa Bali | Indonesia | ||
| 41. | PT. Cirebon Power Service | Indonesia | ||
| 42. | KOWEPO International Corporation | Philippines | ||
| 43. | KOSPO Jordan LLC | Jordan | ||
| 44. | EWP Philippines Corporation | Philippines | ||
| 45. | EWP America Inc. | USA | ||
| 46. | EWP Renewable Corporation | USA | ||
| 47. | DG Fairhaven Power, LLC | USA | ||
| 48. | DG Whitefield, LLC | USA | ||
| 49. | Springfield Power, LLC | USA |
| Consolidated subsidiaries |
Jurisdiction of Incorporation | |||
| 50. | KNF Canada Energy Limited | Canada | ||
| 51. | PT KEPCO Resource Indonesia | Indonesia | ||
| 52. | EWP Barbados 1 SRL | Barbados | ||
| 53. | California Power Holdings, LLC | USA | ||
| 54. | Gyeonggi Green Energy Co., Ltd. | Korea | ||
| 55. | PT. Tanggamus Electric Power | Indonesia | ||
| 56. | Gyeongju Wind Power Co., Ltd. | Korea | ||
| 57. | KOMIPO America Inc. | USA | ||
| 58. | EWPRC Biomass Holdings, LLC | USA | ||
| 59. | KOSEP USA, INC. | USA | ||
| 60. | PT. EWP Indonesia | Indonesia | ||
| 61. | KEPCO Netherlands J3 B.V. | Netherlands | ||
| 62. | Korea Offshore Wind Power Co., Ltd. | Korea | ||
| 63 | Global One Pioneer B.V. | Netherlands | ||
| 64 | Global Energy Pioneer B.V. | Netherlands | ||
| 65. | Mira Power Limited | Pakistan | ||
| 66. | KOSEP Material Co., Ltd. | Korea | ||
| 67. | Commerce and Industry Energy Co., Ltd. | Korea | ||
| 68. | KEPCO Singapore Holdings Pte., Ltd. | Singapore | ||
| 69. | KOWEPO India Private Limited | India | ||
| 70. | KEPCO KPS Philippines Corp. | Philippines | ||
| 71. | KOSPO Chile SpA | Chile | ||
| 72. | PT. KOWEPO Sumsel Operation And Maintenance Services | Indonesia | ||
| 73. | HeeMang Sunlight Power Co., Ltd. | Korea | ||
| 74. | Fujeij Wind Power Company | Jordan | ||
| 75. | KOSPO Youngnam Power Co., Ltd. | Korea | ||
| 76. | HI Carbon Professional Private Special Asset Investment Trust 1 (formerly, Global One Carbon Private Equity Investment Trust 2) | Korea | ||
| 77. | Chitose Solar Power Plant LLC | Japan | ||
| 78. | KEPCO Energy Solution Co. Ltd. | Korea | ||
| 79. | Solar School Plant Co., Ltd. | Korea | ||
| 80. | KOSPO Power Services Limitada | Chile | ||
| 81. | Energy New Industry Specialized Investment Private Investment Trust | Korea | ||
| 82. | KOEN Bylong Pty., Ltd. | Australia | ||
| 83. | KOMIPO Bylong Pty., Ltd. | Australia | ||
| 84. | KOWEPO Bylong Pty., Ltd. | Australia | ||
| 85. | KOSPO Bylong Pty., Ltd. | Australia | ||
| 86. | EWP Bylong Pty., Ltd. | Australia | ||
| 87. | KOWEPO Lao International | Laos | ||
| 88. | KEPCO US Inc. | USA | ||
| 89. | KEPCO Alamosa LLC | USA | ||
| 90. | Cogentrix Solar Services, LLC | USA | ||
| 91. | Solar Investments I, LLC | USA | ||
| 92. | Cogentrix of Alamosa, LLC | USA | ||
| 93. | KEPCO-LG CNS Mangilao Holdings LLC | USA | ||
| 94. | Mangilao Investment LLC | USA | ||
| 95. | KEPCO-LG CNS Mangilao Solar, LLC | USA | ||
| 96. | Jeju Hanlim Offshore Wind Co., Ltd. | Korea | ||
| 97. | PT. Siborpa Eco Power | Indonesia | ||
| 98. | BSK E-New Industry Fund VII | Korea | ||
| 99. | e-New Industry LB Fund 1 | Korea | ||
| 100. | Songhyun e-New Industry Fund | Korea |
All of the foregoing entities do business under their respective names set forth above.