Masan, Kyongsangnam-do (South Korea)

From http://www.masan.go.kr/english/overview/flag.html  

Our logo consists of a black-tailed gull flying above the green earth. The oval represents our clean water and tall mountains and symbolizes cooperation and local development. The three lines in the center of the logo represent the spirit of the 3.15 Patriotic Deed (patriotic deed on March 15th) and the citizens' spirit of independence, warm-heartedness, and righteousness. It also stands for the initial of Masan, the letter M. A black-tailed gull, which has keen powers of observation and a strong cooperative spirit, hovering above the earth symbolizes our citizens' progressive and cooperative spirit. The shape of the logo is dynamic and strong and gives a typical image of Masan Bay and its citizens, who are future-oriented, full of hope and in tune with both globalization and localization.
researched by J.J. Anderson, 16 August 2002