When "ㄹ" is placed at the beginning of a syllable, it is pronounced as "R" such as 라디오 (radio), 라면 (ramyeon) and 로마 (Roma).
When "ㄹ" is placed at the end of a syllable, it is pronounced as "L" such as 신발 [shinbal (shoes)], 이불 [ibul (banket)] and 네팔 (Nepal).
However when a particle (은/이/에) is attached to the above words, "ㄹ" is dragged to them and becomes the initial vowel of the final consonant. Hence, the first pattern is aplied and they become "R".
신발은 (shinbareun)
이불이 (iburi)
네팔에 (Nepare)
For foreign words that have a definite "L" sound, what we do is double "ㄹ" — one at the end of one syllable and the other at the beginning of the next syllable.
마닐라 (Manila)
발리 (Bali)
엘라 (Ella)
However, if a foreign word begins with "ㄹ", Koreans tend to pronounce it as "R" even if it should be "L".
I love you — 아이 럽 유 — Ay Reob Yu
Source: www.mykorean-notebook.com
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Easy Korean Words
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