"한국금융재산신고할 때, 은행예금은 신고하더라도"--->Correct ",보유 부동산(아파트,토지)도 신고해야 하나요? "---->Not that I know of; however, when you are renting out your real property in korea as a US Citizen or permanent resident, then, you must not only comply with all tax requirements of that foreign country, but you must also report all rental information or rental incoem (if you have) on your US income tax return.