; Ullim Enteoteinmeonteu
) is a South Korean record label and entertainment agency founded in 2003, home to artists like Nell, Infinite, Tasty, Rphabet, Lovelyz, Jisun, Joo
and home to actors like Kim Min-seok.In August 2013, it merged with S.M. Entertainment's subsidiary S.M. Culture & Contents (S.M. C&C) to create an independent label, whose music will differ from SM Entertainment's sounds with their own color of music and an eclectic lineup of artists.