* KOSPI falls, foreigners net sellers

* Korean won strengthens against U.S. dollar

* South Korea benchmark bond yield falls

* For the midday report, please click

SEOUL, April 27 (Reuters) - Round-up of South Korean financial markets:

** South Korean shares ended lower on Tuesday, as foreign investors reduced their positions ahead of earnings from U.S. tech giants and the Federal Reserve policy meeting later this week, offsetting the optimism around upbeat first-quarter GDP data. The won gained, while the benchmark bond yield fell.

** The benchmark KOSPI closed down 2.11 points, or 0.07%, at 3,215.42, after rising 0.99% on Monday.

** Among heavyweights, technology giant Samsung Electronics fell 0.72%, while peer SK Hynix rose 2.66%. Battery maker LG Chem added 0.91%.

** Steelmaker POSCO extended gains to hit an over 3-year high after the company posted the highest quarterly profit in a decade during the first quarter.

** Battery maker Samsung SDI, however, dropped 0.58% even as it posted a 147% jump in its first-quarter operating profit.

** Investors are focusing on the big earnings week, with tech giants Microsoft, Alphabet Inc, Facebook , Apple and Amazon all set to report.

** Back home, Samsung Electronics, SK Hynix and LG Chem will announce their earnings later this week.

** Meanwhile, South Korea's economic growth beat expectations in the first quarter, extending the country's export-led recovery.

** Foreigners were net sellers of 338.1 billion won ($304.65 million) worth of shares on the main board.

** The won was quoted at 1,110.4 per dollar on the onshore settlement platform, 0.25% higher than its previous close at 1,113.2.

** In offshore trading, the won was quoted at 1,110.0, while in non-deliverable forward trading its one-month contract was quoted at 1,109.5.

** In money and debt markets, June futures on three-year treasury bonds rose 0.02 points to 110.92.

** The most liquid 3-year Korean treasury bond yield fell by 1.7 basis points to 1.103%. ($1 = 1,109.7900 won) (Reporting by Joori Roh; Editing by Rashmi Aich)