The properties were sold by Homeplus, a wholly-owned subsidiary of the supermarket giant, to Samsung SRA, a real estate manager focused on commercial real estate in Korea and overseas.
The deal follows the sale and leaseback of four Homeplus stores in August 2012. Tesco said the latest transaction "demonstrates the underlying value of our operations in Korea and the attractiveness of our property and business to investors".
Homeplus in South Korea is Tesco's largest international business. It includes more than 550 stores and generated revenue of more £5bn in 2012/13.