ㅂ니다/습니다
It is the final ending, attached to verb or adjective, used to show the present tense in declarative sentence. It is used in polite and formal style.
It is used to expressed one's own opinions or other facts to someone.
When the verb or adjective ends in a vowel or 'ㄹ', ㅂ니다 is attached and when it ends in a consonant, 습니다 is attached.
가다=>갑니다
오다=>옵니다
크다=>큽니다
멀다=>멉니다
울다=>웁니다
읽다=>읽습니다
좋다=>좋습니다
듣다=>듣습니다
먹다=>먹습니다
참고 자료: 비타민 한국어 1, 2-1과(ㅂ니다/습니다 – ㅂ니까/습니까?), p.66
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