Utilize the input text as a context reference, choose the right relationship between Samsung and SEOUL from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

SEOUL (Reuters) - An influential investor advisor has urged Samsung C&T Corp shareholders to reject a merger with a sister firm that would pave the way for a generational leadership change at South Korea's biggest family-run conglomerate.
location_of_formation