About, regarding, as for
은/는 designates the topic, or the target of exposition, of a particular sentence or group of sentences. Thus it means the same as 'as for' or 'regarding'. For words ending in a vowel, 는 is added, and for words ending in a consonant, 은 is added.
은/는 is also used when referring to something mentioned earlier in a conversation or when talking about something already known by both sides in the conversation. In other words, 은/는 is used when expressing 'old' information.
은/는 is used when comparing or contrasting two things, and, in such cases, it can be attached not only to subjects but also the objects or other parts of the sentence.
Mark the topic of the sentence
We add -는 after a word that ends in a vowel.
We add -은 after a word that ends with a consonant.
The 은/는 particle can also be used to refer to something mentioned earlier in the conversation or to evoke something already known by both sides in the conversation.
The 은/는 particle is used to express comparison or contrast. In this case, it can attached to more than just subjects.
When using formal language, we use the particle 께서는 (께서 + 은/는). Unlike the 은/는 particle, the 께서는 particle does not change depending on whether the preceding word ends in a vowel or a consonant.
When spoken, the 는 particle is sometimes replaced by ㄴ, this is a contraction.
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