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Busan Metropolitan City State (5 cemeteries)
Chungcheongbuk-do State (2 cemeteries)
Chungcheongnam-do State (8 cemeteries)
Daegu Metropolitan City State (3 cemeteries)
Daejeon Metropolitan City State (3 cemeteries)
Gangwon-do State (5 cemeteries)
Gwangju Metropolitan City State (1 cemeteries)
Gyeonggi-do State (20 cemeteries)
Gyeongsangbuk-do State (2 cemeteries)
Incheon Metropolitan City State (5 cemeteries)
Jeju-do State (3 cemeteries)
Jeollanam-do State (2 cemeteries)
Seoul Special City State (15 cemeteries)