Exhibit 8.1

List of Subsidiaries of SK Telecom Co., Ltd.

(As of December 31, 2014)



|                                          |  |                              
|----------------------------------------- |  | -----------------------------
|Subsidiary Name                           |  | Jurisdiction of Incorporation
|SK Telink Co., Ltd.                       |  | Korea                        
|M&Service Co., Ltd.                       |  | Korea                        
|SK Communications Co., Ltd.               |  | Korea                        
|Stonebridge Cinema Fund                   |  | Korea                        
|Commerce Planet Co., Ltd.                 |  | Korea                        
|SK Broadband Co., Ltd.                    |  | Korea                        
|K-net Culture and Contents Venture Fund   |  | Korea                        
|Fitech Focus Limited Partnership II       |  | Korea                        
|Open Innovation Fund                      |  | Korea                        
|PS&Marketing Co., Ltd.                    |  | Korea                        
|Service Ace Co., Ltd.                     |  | Korea                        
|Service Top Co., Ltd.                     |  | Korea                        
|Network O&S Co., Ltd.                     |  | Korea                        
|BNCP Co., Ltd.                            |  | Korea                        
|Iconcube Holdings, Inc.                   |  | Korea                        
|Iconcube, Inc.                            |  | Korea                        
|SK Planet Co., Ltd.                       |  | Korea                        
|Neosnetworks Co., Ltd.                    |  | Korea                        
|Iriver Ltd.                               |  | Korea                        
|Iriver CS Co., Ltd.                       |  | Korea                        
|Iriver Enterprise Ltd.                    |  | Hong Kong                    
|Iriver America Inc.                       |  | U.S.A.                       
|Iriver Inc.                               |  | U.S.A.                       
|Iriver China Co., Ltd.                    |  | China                        
|Dongguan Iriver Electronics Co., Ltd.     |  | China                        
|SK Telecom China Holdings Co., Ltd.       |  | China                        
|Shenzhen E-eye High Tech Co., Ltd.        |  | China                        
|SK Global Healthcare Business Group, Ltd. |  | Hong Kong                    
|SK Planet Japan                           |  | Japan                        
|SKT Vietnam PTE., Ltd.                    |  | Singapore                    
|SK Planet Global PTE. Ltd.                |  | Singapore                    
|SKP Global Holdings PTE. Ltd.             |  | Singapore                    
|SKT Americas, Inc.                        |  | U.S.A.                       
|SKP America LLC                           |  | U.S.A.                       
|YTK Investment Ltd.                       |  | Cayman Islands               
|Atlas Investment                          |  | Cayman Islands               
|Technology Innovation Partners, L.P.      |  | U.S.A.                       
|SK Telecom China Fund I L.P.              |  | Cayman Islands               
|Shopkick Management Company, Inc.         |  | U.S.A.                       
|Shopkick, Inc.                            |  | U.S.A.