(Updates to noon) SEOUL, Feb 21 (Reuters) - Seoul shares were flat on Tuesday because falls among chip makers such as Samsung Electronics after brokerages cut 2006 earnings forecasts were offset as steel makers rose on market hopes for a price recovery. Investors also locked in gains in recent outperformers such KEPCO , while opting for shares that have under-performed this year, such as Hyundai Motor Co. . Trading volumes were light because investors were on the sidelines because U.S. ...
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