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