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Lets start flashing :
1- Download files given above.
2- Unplug any USB attached to Computer.
3- Backup all data on the phone if it is necessary to you.
4- Power off the phone.
5- Press and hold Home button with Power button. [Download Mode] then plug USB cable.
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6- Run Odin , connect phone in download mode with computer [ Odin will detect]
7- Check the PDA radio button and browse for file. [M110S-Gingerbread-HOME-IMAGE-REV03-VJ04-1944-USER.tar.md5]
8- Press start button.
9- Phone will reboot after flashing , check Firmware Version under [ Setting > About Phone]
In next step you will learn How to root Samsung Galaxy S Korean Version [SHW-M110S] by Any Call