Another four men were quizzed in the two-week police operation following Tottenham's 3-1 defeat against Manchester United on April 11.
"The twelve men have each been arrested, or interviewed under caution, under suspicion of using words or behaviour, or displaying written material with intent to stir up racial hatred," said the Metropolitan Police.
The South Korean forward, 28, was targeted after a Manchester United goal was controversially ruled out.
The abuse was detected through Manchester United's online reporting tool and flagged to local police.
"Through painstaking police work, the anonymous social media users were identified and tracked down," added the police.