The isotropy and log N/log S distribution of localized gamma-ray bursts are shown to indicate that their sources belong to the extended galactic corona. Bursts are supposed to be generated by old neutron stars with ages less than 10 to the 9th excited by strong starquakes. The radiated energy is estimated to be about 10 to the 42nd erg per event. The nearest sources are at a distance of about 5 kpc. Practically all outbursts emitted inside the corona are detectable with available instruments. The anisotropy of the distribution of gamma-ray bursts on the sky may be well-pronounced only for the most powerful events. The identification of GRB 790305 with the SN remnant N49 in the Large Magellanic Cloud strongly confirms the above conclusion.