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LOEN Entertainment (Hangul: 로엔 엔터테인먼트), formerly Seoul Records (Hangul: 서울 음반), is a South Korean record label. It is headquartered in Gangnam-gu, Seoul. As of 2013, it is the leading record company in South Korea in terms of revenue according to the statistics compiled by the Korea Music Content Industry Association (KMCIA) through the Gaon Music Chart (45.8%); it is the second leading company in terms of album sales (18.4%) according to the same statistics.