This paper attempts to explore how different the topic-comment structure of Korean is from the subject-predicate structure of English. Several distinguishing characteristics and differences are brought out. The topic function in a subject-predicate construction is divided from the rest of the sentence, while the topic in a topic-comment construction is coded in the sentence structure by a morphological marker. It can be said that a nexus represents a subject-predicate configuration, whereas a double subject construction represents a topic-comment configuration. Due to this structural dissimilarity between the two languages, simultaneous interpreters face difficulties, particularly when they work from Korean into English. Not being able to know how the topic will emerge, they wait, in varying degrees, depending on different structural patterns of the Korean text. Therefore, this paper is aimed at helping the interpreters figure out the functional value of the topic in a more efficient manner and reduce the frequency of errors and omissions in simultaneous interpretation.