it is a little hard to explain~~ i think there is no big difference~~ um....... "이네요"is the same with "이시네요". but "이시네요"is a little bit more honorific expression. Image, when u go to the bank in Korea, u take a number and wait a few minutes. After sometime, u go to a banker with a number. banker says after checking your numer "you are No 8. this is not your turn, this is 7. please wait more." "당신은 8번이네요/이시네요. 지금은 당신 차례가 아닙니다. 지금은 7번 차례입니다. 조금만 더 기다리세요." " some fact that u haven't known"이네요/이시네요. (after checking the fact) " some fact that u hvae already known"이에요 (without checking the fact) ex) A: 이것은 누구 것이야?' whose hat is it?? B: 글쎄요..확인해볼께요. 이것은 Jane의 모자이네요(=모자네요.) let me see....I'll figure out~~ this is jane's hat~ A : 이것은 누구 것이야?" whose hat is it? B :아~~이것은 Jane의 모자에요' Ah~this is Jane's hat.