"This is a desk."
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I think that when the verb is verb to be (am.is.are) the subject should be /이것은/ when its reffered to the translation (this), as this has many translations, ex. (이, 이것, 이것은) Tip:the difference between 이것은 and 이것 is : 이것은 means "this is" while 이것 means only "this". Correct me if I'm wrong!