"Food is not delicious."
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The first one is using for afirmative, or negative sentences, and the second is for interrogative sentences: 1) 저는 미겔입니다. (I am Miguel) // 저는 이책 읽습니다. (I read this book) 1) 저는 호세아닙니다. (I am not Jose) // 저는 이책 안읽습니다. (I do not read this book) 2) 당신은 이름이 무엇입니까? (What is your name?) // 당신은 이책 읽습니까? (Do you read this book?) I put both differences because they have the same pronunciation, I mean: In the courteous and formal way to pronounce: -If the verbal root finishes with a vowel: ㅂ니다 (ex.: verbal root: 이 [to be], form: 입니다). -If the verbal root finishes with a consonant: 습니다 (ex.: verbal root: 읽 [to read], form: 읽습니다). Hope it answers to your question ^^...
I think would be pronounced mas-eobt-seubnida because the ㅅ in 맛 is followed by a syllable beginning with a vowel, 없, so the ㅅ sound carries on into the next syllable... Unless there was a space between 맛 and 없습니다, then it would be pronounced mat eobtseubnida. Please correct me if I'm wrong.
it's a particle added to the word because it's the subject of the sentence (search it up it's kinda complicated, here's a good explanation: http://www.learnkoreanlp.com/2011/12/subject-particles.html )