GS Caltex Corporation (GS Caltex) is a large oil refining company, mainly producing lubricants, the company was founded in 1967, headquartered in Seoul, Korea, initially by and the United States Caltex Corporation was established as a joint venture, after the LG Group restructuring renamed GS Caltex. In the 2013 World Top 500 ranking, GS Caltex was ranked 239th.