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 Netherlands B.V. | NETHERLANDS | ||
| 23. | KOREA Imouraren Uranium Investment Corp. | FRANCE | ||
| 24. | KEPCO Australia Pty., Ltd. | AUSTRALIA | ||
| 25. | KOSEP Australia Pty., Ltd. | AUSTRALIA | ||
| 26. | KOMIPO Australia Pty., Ltd. | AUSTRALIA | ||
| 27. | KOWEPO Australia Pty., Ltd. | AUSTRALIA | ||
| 28. | KOSPO Australia Pty., Ltd. | AUSTRALIA | ||
| 29. | KEPCO Middle East Holding Company | BAHRAIN | ||
| 30. | Qatrana Electric Power Company | JORDAN | ||
| 31. | KHNP Canada Energy, Ltd. | CANADA | ||
| 32. | KEPCO Bylong Australia Pty., Ltd. | AUSTRALIA | ||
| 33. | Korea Waterbury Uranium Limited Partnership | CANADA | ||
| 34. | Korea Electric Power Nigeria Ltd. | NIGERIA | ||
| 35. | KEPCO Holdings de Mexico | MEXICO | ||
| 36. | KST Electric Power Company | MEXICO | ||
| 37. | KEPCO Energy Service Company | MEXICO | ||
| 38. | KEPCO Netherlands S3 B.V. | NETHERLANDS | ||
| 39. | PT. KOMIPO Pembangkitan Jawa Bali | INDONESIA | ||
| 40. | PT. Cirebon Power Service | INDONESIA | ||
| 41. | KOWEPO International Corporation | PHILIPPINES | ||
| 42. | KOSPO Jordan LLC | JORDAN | ||
| 43. | EWP Philippines Corporation | PHILIPPINES | ||
| 44. | EWP America Inc. | USA | ||
| 45. | EWP Renewable Corporation | USA | ||
| 46. | DG Fairhaven Power, LLC | USA | ||
| 47. | DG Whitefield, LLC | USA | ||
| 48. | Springfield Power, LLC | USA | ||
| 49. | KNF Canada Energy Limited | CANADA |
| Consolidated subsidiaries |
Jurisdiction of Incorporation | |||
| 50. | EWP Barbados 1 SRL | BARBADOS | ||
| 51. | California Power Holdings, LLC | USA | ||
| 52. | Gyeonggi Green Energy Co., Ltd. | KOREA | ||
| 53. | PT. Tanggamus Electric Power | INDONESIA | ||
| 54. | Gyeongju Wind Power Co., Ltd. | KOREA | ||
| 55. | KOMIPO America Inc. | USA | ||
| 56. | EWPRC Biomass Holdings, LLC | USA | ||
| 57. | KOSEP USA, INC. | USA | ||
| 58. | PT. EWP Indonesia | INDONESIA | ||
| 59. | KEPCO Netherlands J3 B.V. | NETHERLANDS | ||
| 60. | Korea Offshore Wind Power Co., Ltd. | KOREA | ||
| 61. | Global One Pioneer B.V. | NETHERLANDS | ||
| 62. | Global Energy Pioneer B.V. | NETHERLANDS | ||
| 63. | Mira Power Limited | PAKISTAN | ||
| 64. | KOSEP Material Co., Ltd. | KOREA | ||
| 65. | Commerce and Industry Energy Co., Ltd. | KOREA | ||
| 66. | KEPCO Singapore Holdings Pte., Ltd. | SINGAPORE | ||
| 67. | KEPCO KPS Philippines Corp. | PHILIPPINES | ||
| 68. | KOSPO Chile SpA | CHILE | ||
| 69. | PT. KOWEPO Sumsel Operation And Maintenance Services | INDONESIA | ||
| 70. | HeeMang Sunlight Power Co., Ltd. | KOREA | ||
| 71. | Fujeij Wind Power Company | JORDAN | ||
| 72. | KOSPO Youngnam Power Co., Ltd. | KOREA | ||
| 73. | HI Carbon Professional Private Special Asset Investment Trust 1 | KOREA | ||
| 74. | Chitose Solar Power Plant LLC | JAPAN | ||
| 75. | KEPCO Energy Solution Co. Ltd. | KOREA | ||
| 76. | Solar School Plant Co., Ltd. | KOREA | ||
| 77. | KOSPO Power Services Limitada | CHILE | ||
| 78. | Energy New Industry Specialized Investment Private Investment Trust | KOREA | ||
| 79. | KOEN Bylong Pty., Ltd. | AUSTRALIA | ||
| 80. | KOMIPO Bylong Pty., Ltd. | AUSTRALIA | ||
| 81. | KOWEPO Bylong Pty., Ltd. | AUSTRALIA | ||
| 82. | KOSPO Bylong Pty., Ltd. | AUSTRALIA | ||
| 83. | EWP Bylong Pty., Ltd. | AUSTRALIA | ||
| 84. | KOWEPO Lao International | LAOS | ||
| 85. | KEPCO US Inc. | USA | ||
| 86. | KEPCO Alamosa LLC | USA | ||
| 87. | KEPCO Solar of Alamosa, LLC (formerly, Cogentrix of Alamosa, LLC) |
USA | ||
| 88. | KEPCO-LG CNS Mangilao Holdings LLC | USA | ||
| 89. | Mangilao Investment LLC | USA | ||
| 90. | KEPCO-LG CNS Mangilao Solar, LLC | USA | ||
| 91. | Jeju Hanlim Offshore Wind Co., Ltd. | KOREA | ||
| 92. | PT. Siborpa Eco Power | INDONESIA | ||
| 93. | BSK E-New Industry Fund VII | KOREA | ||
| 94. | e-New Industry LB Fund 1 | KOREA | ||
| 95. | Songhyun e-New Industry Fund | KOREA | ||
| 96. | PT. Korea Energy Indonesia | INDONESIA | ||
| 97. | KOLAT SpA | CHILE | ||
| 98. | KEPCO California, LLC | USA | ||
| 99. | KEPCO Mojave Holdings, LLC | USA | ||
| 100. | Incheon Fuel Cell Co., Ltd | KOREA | ||
| 101. | KOEN Service Co., Ltd. | KOREA |
| Consolidated subsidiaries |
Jurisdiction of Incorporation | |||
| 102. | KOMIPO Service Co., Ltd. | KOREA | ||
| 103. | KOWEPO Service Co., Ltd. | KOREA | ||
| 104. | KOSPO Service Co., Ltd. | KOREA | ||
| 105. | EWP Service Co., Ltd. | KOREA | ||
| 106. | PT. KOMIPO Energy Indonesia | INDONESIA |
All of the foregoing entities do business under their respective names set forth above.