Apple Accounts should have a unique email address, not used for any other Apple Account (including secondary contact methods). I don’t think phone numbers need to be linked uniquely, as long as it is a number you trust (your own number or e.g. the number from a person that you trust) and have regular access to (as it might be used for verification codes).
I am not aware of any special circumstances or regulations for South Korea.
How to create a new Apple Account - Apple Support
Apple Account - Official Apple Support
Previously, I had a Korean Apple ID that I manually deleted and closed due to password security risks.
You may remove an account from a device, but it is not possible to delete an Apple Account by yourself. Only Apple staff can revoke accounts in their administration (if absolutely needed).
That is generally preferred over abandoning an old account and creating a new account.
Now I’m trying to create a new Korean Apple ID using a new email address, but I keep getting an error saying I cannot create an account.
If your issue persists, then please contact the Apple Support staff: Contact Apple Support - Apple Support