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.
Take context from the input text and decide on the accurate relationship between 'Samsung' and 'SEOUL' from the options provided.
Options: legal form, owner of, location of formation, industry