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The water tomb of King Munmu, the 30th king of the Korean kingdom of Silla. Located off of the east coast of Korea, near the town of Yangnam.

As taken from Wikipedia:

Munmu ruled over unified Silla for twenty years, until he fell ill in 681. On his deathbed, he left his last will and testament, and abdicated to his son, Prince Sinmun. Before he died he said: "A country should not be without a king at any time. Let the Prince have my crown before he has my coffin. Cremate my remains and scatter the ashes in the sea where the whales live. I will become a dragon and thwart the Japanese invasion." King Sinmun did as his father asked, and scattered his ashes over Daewangam (the Rock of the Great King), a small rocky islet a hundred metres or so off the Korean coast. Moreover, King Sinmun built the Gomun Temple (the Temple of Appreciated Blessing) and dedicated it to his father, he built a waterway for the sea dragon to come to and from the sea and land, and he built a pavilion, Eegun, overlooking the islet so that future kings could pay their respects to the great King Munmu.