KOSPI flat, foreigners net sellers Korean won strengthens against U.S. dollar South Korea benchmark bond yield falls SEOUL, Jan 18 (Reuters) - Round-up of South Korean financial markets: ** South Korean shares see-sawed between gains and losses on Tuesday, as investors continued to gauge their positions ahead of LG Energy Solution"s $10.8 billion initial public offering and the U.S. Federal Reserve policy meeting later this month. ** The Korean won strengthened, while the benchmark bond yield fell. ** By 0144 GMT, the benchmark KOSPI (.KS11) rose 0.39 points, or 0.01%, to 2,890.49, after it traded in the range of 2,880.88 to 2,902.79. ** Among heavyweights, chip giants Samsung Electronics (005930.KS) and SK Hynix (000660.KS) fell 0.13% and 0.79%, respectively, while Samsung SDI (006400.KS) gained 5.15%. ** Battery maker LG Energy Solution"s (LGES) public subscription for retail investors takes place on Tuesday and Wednesday, after institutional investors placed bids valuing at record $12.8 trillion. read more ** U.S. Treasury yields continued to gain, with the short end of the curve hitting new pandemic highs, as expectations of hawkish stance at the Fed"s upcoming meeting strengthened. ** On the main board, retail and foreign investors sold net 109.2 billion won ($92.02 million) worth of shares, offsetting net buying of 110.4 billion won worth shares by institutional investors. ** The won was quoted at 1,187.9 per dollar on the onshore settlement platform , up 0.40%. ** In offshore trading, the won was quoted at 1,186.3 per dollar, up 0.3%, while in non-deliverable forward trading, its one-month contract was quoted at 1,186.7. ** In money and debt markets, March futures on three-year treasury bonds rose 0.06 point to 108.04. ** The most liquid 3-year Korean treasury bond yield fell by 1.7 basis points to 2.131%, while the benchmark 10-year yield fell by 1.0 basis point to 2.558%. ($1 = 1,186.7400 won)