Kepubs are epubs with some extra spans. These are used by the kepub reader for the location in the books. If they are not added, the device cannot record the position correctly for either the reading location or for annotations. For the reading location, it will always open the book to the start of the chapter that you were reading rather than the correct location.
For annotations, I can't remember if you just won't be able to make them, if they won't be save, or if they won't be displayed in the book later. It has been a while since I tried this.
Without the spans, the book should display correctly. I cannot think of anything that won't work if you just read from the start to the end of the book.
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