* KOSPI falls, foreigners net sellers
* Korean won weakens against dollar
* South Korea benchmark bond yield falls
SEOUL, Dec 21 (Reuters) - Round-up of South Korean financial markets:
** South Korean shares fell on Thursday after five straight sessions of gains, as a global equity rally stalled. The won weakened, while the benchmark bond yield fell.
** The benchmark KOSPI fell 16.77 points, or 0.64%, to 2,597.53 by 0220 GMT.
** South Korea will relax the threshold for major shareholders who are subject to capital gains tax to those holding 5 billion won ($3.83 million) worth of listed stocks, eased from current 1 billion won, its finance ministry said.
** MSCI's broadest index of Asia-Pacific shares outside Japan was down 0.6%.
** Among index heavyweights, chipmaker Samsung Electronics fell 0.27% and peer SK Hynix lost 1.28%, while battery maker LG Energy Solution slid 1.16%.
** Hyundai Motor shed 0.65% and sister automaker Kia Corp lost 0.32%, while search engine Naver and instant messenger Kakao were down 1.81% and down 2.23%, respectively.
** Of the total 937 traded issues, 229 shares advanced, while 651 declined.
** Foreigners were net sellers of shares worth 53.0 billion won on the main board.
** The won was quoted at 1,303.0 per dollar on the onshore settlement platform, 0.31% lower than its previous close at 1,298.9.
** In offshore trading, the won was quoted at 1,302.8 per dollar, flat on the day, while in non-deliverable forward trading its one-month contract was quoted at 1,300.2.
** The KOSPI has risen 16.15% so far this year, and gained 8.0% in the previous 30 trading sessions.
** The won has lost 3% against the dollar so far this year.
** In money and debt markets, March futures on three-year treasury bonds rose 0.08 point to 105.22.
** The most liquid three-year Korean treasury bond yield fell by 3.5 basis points to 3.202%, while the benchmark 10-year yield fell by 1.6 basis points to 3.261%. (Reporting by Cynthia Kim; Editing by Subhranshu Sahu)