在臺灣的大學韓文系中指導非韓文母語者的韓語發音敎學中，教師的基本任務是依韓語的音韻特質，讓學生能正確區別。
在此以韓語中歸為子音的/ㄹ/為主，依其造音位置及方式來辨別發音屬性，確認C1+V+C2 音節結構中成現在初聲(C1)或終聲(C2)時的不同，分析/ㄹ/[l]所具有的[+子音性，+舌冠音，+響音性，+持續性，+舌邊音，-音節性]等屬性，在發音上的影響而産生變異的彈舌音[r]和舌側音[l]。
並針對過往台灣的發音教學中， 以中文爲母語的學生所遇到的學習環境及人爲因素，導致發音有誤，如注音/ㄌ/、/ㄖ/或/ㄦ/的代用及介入兒化母音現象等，整理出較合理且有系統的說明。

In the domain of Korean pronunciation education, as students who specialize in the second language intend to correctly differentiate phonologies, so the instructing teacher shall discriminate the distinctive feature in accordance with the “Phonology” and “Phoneme” exists in the Korean.
We may take the liquid lateral consonant/ㄹ/ in Korean alphabet as an object to discriminate the distinctive feature of phoneme according to its manner and place of articulation and place of articulation, so as to confirm a phonetic value within the first and last tone referred to“(C1)onset and (C2)coda”, C1+V+C2 constitutes a syllable structure. We also analyze the allophone flap [r] and later [l] affected by the pronouncing properties such as [+consonantal, +coronal, +sonorant, +continuant, +lateral,-syllabic]exists in /ㄹ/.
Based on the fact that the college student in Taiwan with Chinese as the first language often make a mistake or an error in pronunciation due to the limited of learning environment and human factors, for instance, using the surrogate of R-colored vowel /ㄦ/ and alveolar lateral approximant /ㄌ/, or voiced retroflex fricative/ㄖ/,amore reasonable and systematic specification focusing on courses of the pronunciation is sorted out.