-(으)ㄴ/는 + 것 is attached to an adjective/a verb, make it a noun clause, it can be translated as ‘verb-ing’ or ‘the thing/event that’ in English.
Present
adjective + (으)ㄴ 것
verb + 는 것
요리하는 것이(것이=게=거) 어려워요. Cooking is difficult.
고양이를 키우는 것이 힘들지 않아요. Having a cat is not that hard.
아이들하고 노는 것이 재미있어요. Playing with kids is fun. (놀다 + 는 것 : ㄹ drop)
음식 만드는 것은(=것은=건=거) 재미없어요. Making food is not fun. (만들다 +는 것 : ㄹ drop)
아침에 꽃에 물을 주는 것이 좋아요. Watering flowers in the morning is good.
약을 먹는 것이 싫어요. I don’t like taking medicine.
기타 치는 것을(것을=걸=거) 좋아해요. I like playing guitar.
공원에 가는 것을 안 좋아해요. I do not like going to the park.
아이들이 수영하는 것을 보고 있어요. I am watching kids swimming.
동생이 숙제하는 것을 도와 줄 거예요. I will help my sister to do homework.
친구가 웃는 것을 보고 싶어요. I want to see my friend smiling.
매운 거 안 좋아해요. I don’t like spicy stuff.
맛있는 거 줄까요? Would you like to have something that is delicious?
오늘은 바쁜데 내일 만나는 거 어때요? How about meeting tomorrow, I am pretty busy today.
혹시 안 먹는 거 있어요? By any chance, do you have something that you don’t like to eat?
저는 노래 듣는 거 좋아해요. I like listening to music.
Past tense
verb + (으)ㄴ 것
어제 동생한테 준 것이 뭐예요? What is the thing that you gave your younger sibling yesterday?
친구한테 말한 것이 후회돼요. I regret the thing that I told my friend.
지난 주에 공부한 것을 잊어버렸어요. I forgot the thing that I studied last week.
아까 종이에 쓴 것이 이름이에요? The thing that you wrote on the paper a moment ago, is it a name?
Future tense
verb+(으)ㄹ 것
내일 공부할 것이 뭐예요? What is the thing that we will study tomorrow?
집에 먹을 것이 하나도 없네요. There is nothing to eat.
것이 can be shortened as 게, and 것을 can be shortened as 걸, and 것은 can be shorten as 건. Furthermore, 이 and 을 are often dropped in real conversations, so you will hear just 거.
You can listen to the audio file by clicking here.
You can study more about the difference between 는 거, -기, -(으)ㅁ by clicking here.
If you want to learn more about modifiers, please click here.
#은것 #는것 #을것 #ㄴ것 #(으)ㄴ것 #은거 #는거 #을거 #ㄴ거 #(으)ㄴ거 #거 #게 #은게 #는게 #는걸 #은걸 #는 거 meaning #걸 meaning #건 meaning #Koreanㄴ #modifier #modifying #는 grammar #은 grammar #ㄴ grammar
Funkorean4u.com 
Thank you so much for the interpretation. ^^
Hi~ Anyway, I’ve been kind of back and forth on understanding this ~는 것 as a subject and as the object. I came across this page and still back and forth about it. Can I ask the difference between these two? 🙂
1) 약을 먹는 것이 싫어요. I don’t like taking the medicine. (I get why it’s in the 것이 form due to the Subject-Adjective-Object form)
2) 기타 치는 것을(=걸=거) 좋아해요. I like playing guitar.
공원에 가는 것을 안 좋아해요. I do not like going to the park. (I also get why it’s in 것을 form)
But when I try to absorb these two, I kind of get lost why they are different.
Thanks!
1) 약을 먹는 것(subject)이 싫어요(adjective). In this sentence there is a subject particle 이, because 싫다 is an adjective. Adjectives don’t have objects. If you use 싫어해요 then it will be 약을 먹는 것을 싫어해요.
2) (저는) 기타를 치는 것(object)을 좋아해요(verb). 좋아해요 is a verb, so there is an object particle 을.
좋다/싫다 are adjectives, but they alao have meanings of like/dislike.
hello i have a same question : 영화 보는 것은 좋아허지만
영화관에 가는 것은 안 좋아해요
in this situation why they used 것은 when after that used verb .and how we are know when used 것은 and 을 thanks to your help
It was originally 것을but they used 은 because they are comparing two facts which “watching movies” and “going to the theater”. 은/는 can be used as “topik particles” as well as “comparison particles”.