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['은'과 '는']

'은' and '는' are auxiliary particles.

'은'과 '는'은 보조사입니다. 

Auxiliary particle is used for adding a certain special meaning and it can be placed in the subject position as being placed behind a noun. 

보조사는 어떤 특별한 뜻을 더해 주는 역할을 하며, 문장에서 명사 뒤에 붙어서 주어 자리에 올 수 있습니다. 

When you should use '은' and when you should use '는'...
'은'을 사용하는 경우와 '는'을 사용하는 경우...

If an auxiliary particle is attached to a noun which has a final consonant in its final letter, then you should use '은'. In other cases, you should use '는'.

명사에 받침((Final Consonant)이 있으면 '은'을, 받침이 없으면 '는'을 씁니다. 

['이'와 '가']

'이'와 '가' are case particles.

'이'와 '가'는 격조사입니다. 

Case particle is attached to a noun and is used to make the noun as a subject of a sentence. 

격조사는 명사에 붙여서 문장에서 주어가 되게 하는 역할을 합니다.

When you should use '이' and when you should use '가'...
'이'를 사용하는 경우와 '가'를 사용하는 경우...

If a case particle is attached to a noun which has a final consonant in its final letter, then you should use '이'. In other cases, you should use '가'.

명사에 받침((Final Consonant)이 있으면 '이'를, 받침이 없으면 '가'를 씁니다.