Usage :
(1) both are used as topic marker.
- 저는 학생입니다. I am a student.
- 그 분은 우리 선생님입니다. That person is our teacher.
The difference between the two:
- When the subject of the sentence ends with a consonant we use '은'.
- When the subject of the sentence ends with a vowel we use '는'.
Vocabulary List :
그 분 - that person (formal)
우리 - our
