Apedia

은/는 Topicalizing Particle Marks Part Sentence 돈은 내가

Front 돈은 내가 낼게요
Back Regarding the money, I'll pay
Notes In its topicalizing function, the -은/는 particle marks the word or phrase representing the pre-established topic of conversation. In other words, -은/는 marks the main thing that is already being talked about. The topicalized part is often moved to the sentence beginning. The remaining sentence part can be viewed as a meaningful comment on the designated topic.
Conveying the meaning similar to 'as for' or 'regarding' in English, the topicalizing -은/는 particle is rarely translated verbatim.

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