What is the relationship between 'Samsung' and 'SEOUL' in the context of the input sentence.
Options: location of formation, legal form, owner of, industry

SEOUL (Reuters) - Win or lose in its bid to derail an $8 billion (₤5.12 billion) Samsung Group merger on Friday, U.S. hedge fund Elliott Associates is likely to remain an irritant for the biggest of South Korea's powerful conglomerates.
location of formation