Translation:The man laughs.
I was also wondering about this and asked a korean friend. He said it can indeed be translated the same
I'm still trying to figure this out as well, but what I've gathered from experience so far is that using 가 would mean "The man [subject] laughs", or possibly "The men [plural subject] laugh".
Using 는 in the same sentence, depending on context, could mean any of the following: "As for the man [topic], he laughs" (anglicized: "The man laughs"); or "As for the men [plural topic], they laugh" ("The men laugh"); or "As for men [general topic], they laugh" ("Men laugh"); or "As for a man [indefinite], he laughs" ("A man laughs"); or "As for some men [indefinite plural], he laughs" ("Some men laugh").
Tl;dr: If you see 가 , you can safely(?) deduce that the word is the subject. 는 on the other hand is much more complex and can mean a bunch of different things depending on context.
(Somebody correct me if I'm wrong though!)
Still learning, so I cannot vouch for completeness or accuracy, but it is a surprisingly matching description of my own feeling/understanding on the topic ;)
It's romanized as "usseubnida". Don't use romanizations once you memorize all of the symbols. "ㄹ" is romanized as "r" or "l" but is neither of them. It's about halfway, for example.