I am living in South Korea. 1. Do I need to report my korean bank account money since I have more than $10,000?2. Do I need to still file taxes with no earning?

Yes, you do have a couple of reporting requirements to consider.

1. For your Korean bank account - since you had more than $10,000 in a foreign bank account during the year, you need to file an FBAR using FinCEN Form 114. It's separate from your tax return and must be filed electronically through the FinCEN BSA E-Filing system by April 15.

2. About your stock losses - the good news is you can report those losses on your tax return. Capital losses can offset other capital gains, and up to $3,000 of losses can offset ordinary income. Since you don't have any income to offset for 2024, filing a return to report these losses will establish the amount that can be carried forward to offset income in the future.