Refer to the input text as context and select the correct relationship between 'Samsung' and 'SEOUL' from the available options.
Options: owner of, industry, legal form, location of formation

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