예산은

In a sentence

• 예산은 충분하지 않아요.

  The budget is not sufficient.

  In this sentence, '예산은' refers to the budget, marking the topic of the sentence.

• 예산은 늘리는 것이 어렵습니다.

  Increasing the budget is difficult.

  Here, '예산은' is used to signal the topic being discussed, which is the budget in relation to increasing it.

• 올해 예산은 작년보다 큽니다.

  This year's budget is larger than last year's.

  In this instance, '예산은' introduces the yearly budget as the main subject of the statement.