The difference between both [l] and [r] is what Korean people most wonder about in English pronunciation because both are heard alike to them.  But looks like the difference was clarified when ‘the perfect edition of [r] in English’ was published on Bruce’s internet cafe (http://cafe.daum.net/blakeenglish) in 2009.


 Both original sounds are as follows respectively.


[l]   [을]


[r]   [(  )]
…….루 


 Both original sounds are written very alike in HMJ phonetics. Also [r]‘s original sounds contain [l]‘s. So both are heard alike to Korean people.