여자같은 사람이 있어요 (Yo-Cha-Kat-Un Sa-Ram-E E-So-Yo)
Your mother is a goat:
너어머는 염소입니다 (No-O-Mo-Nun Yum-So-Im-Ni-Da)
Basic Korean verb conjugation, the verb to exist (e-da).
있다 (e-da) - Dictionary form, Verb Stem (있 - et) and dictionary ending (다 - da)
있습니다 (e-sum-ni-da) - Basic present tense V. Stem + 습니다 (sum-ni-da) in this case because the V. Stem ends in a consonant. If the V. Stem ends in a vowel add ㅂ니다 (m-ni-da)
있어요 (e-so-yo) - This is the informal ending for present tense. V. Stem + 어요/아요 depending on the which vowel appears in the verb stem. Also, because the final sound of the first syllable is a consonant (ㅅ - s which when taking the final postion is usually sounded as a t or d) and the first sound in the following syllable is vowel, the final sound in the first syllable moves over to the next syllable.
있겠어요 (e-kay-so-yo) - The future tense, V. Stem + 겠 (kayd)+ 습니다
있었어요 (e-so-so-yo) - The past tense, V. Stem + 었/았 (od/ad depending on the vowel in the verb stem) + 어요