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Koramco Energy Plus Reit operates as a real estate investment trust with 187 directly-managed gas stations in Korea. The company has elected to be taxed as a REIT under the Internal Revenue Code of 1986 and would not be subject to federal corporate income taxes, if it distributes at least 90% of its taxable income to its stockholders. Koramco Energy Plus Reit is based in Seoul, South Korea.