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The tense system of Korean cognition time(cognition tense system) is composed of ‘-n-’, which indicates the cognition tense in the presence, and ‘-t-’, which indicates the cognition tense in the past. The cognition tense serves as the basis of the situation tense.The tense system of Korean situation time(situation tense system) is analogous to the situational aspect. This situation tense is divided into the past and non-past (or the ‘terminative’ and ‘non-terminative’) on the basis of the cognition time. The fact that the situation tense is realized on the basis of the cognition time means that the indefinite situation in which the form of the cognition tense is not realized cannot be an object of describing the situation tense. The way that the Korean situation tense is realized depends upon the type of the sentence/clause in which it occur as follows:1) The situation tense of the completed sentence discrimanates as the past and non-past by the presence or absence of ‘-ss-’.2) The relative clause realizes the situation tense differently depending upon the cognition tense. The situation tense of situation that is recognized as the present is identified by the presence or absence of ‘-n-’ and the situation tense of situation that is recognized as the past is identified by the presence or absence of ‘-ss-’.3) The conjoined clause realizes the situation tense differently depending upon the form of conjoined suffixes but is similar to the other types in that the situation tense discriminates the past and non-past.