S.M. Entertainment Co. Entertainment; official name: SMTOWN) is the largest and most influential entertainment company in Korea, and also the most controversial entertainment company, was founded in February 1995 by the famous Korean singer Lee Soo Man after retiring from the scene in the 1970s, SM Entertainment, and therefore Lee Soo Man has the name of "star-making dream factory". "S.M is the abbreviation of Star Museum, that is, "Star Museum", SM Entertainment has countless shining stars, also known as the "Hall of Fame".