Take context from the input text and decide on the accurate relationship between 'Samsung' and 'SEOUL' from the options provided.
Options: location of formation, brand, subsidiary, developer

SEOUL (Reuters) - Samsung C&T Corp shareholders on Friday approved an $8 billion takeover offer from sister firm Cheil Industries Inc. in a close-run vote, marking a key win for Samsung Group's founding family as it seeks to pave the way for a leadership transfer at South Korea's biggest conglomerate.
location of formation