GS P&L Co., Ltd. is a hospitality company based in Seoul, South Korea, operating through its subsidiaries. Its hotel portfolio includes Parnas Hotel Jeju, a resort-style hotel; Nine Tree by Parnas, a business hotel; Sunflower International Village, a hotel-style residence; and Grand InterContinental Seoul Parnas, a business and cultural center. The company also operates the Parnas Mall shopping complex and the Parnas Tower office building. In addition, it processes, produces, and supplies meat products such as pork, beef, imported meat, and seasoned meat, and processes and sells livestock products. GS P&L Co., Ltd. is a subsidiary of GS Holdings Corp.