While "subject" is a well defined grammar term, "topic" is a loose concept to explain certain sentence structures.
Examples:
- 한국은 아시아에 있다: 한국 is the topic as well as subject.
- 한국은 산이 많다: As for Korea, there are a lot of mountains.
There are two ways to look at this sentence.
1) consider 한국 as the subject of the whole sentence and 산 as that of the sub-clause 산이 많다.
2) consider 한국 as the topic of the sentence and 산 as the subject. In this interpretation you have a topic distinct from the subject of the sentence.
Another example:
1) 하늘에 별이 총총하다: The sky is filled with stars. 별: subject & topic.
2) 하늘에는 별이 총총하다: As for the sky, it is filled with stars. 하늘: topic; 별: subject.
#1 is a plain sentence with nothing special.
In #2) adding the topic particle 는 to the location particle 에 turns the adverbial phrase 하늘에는 into a topic. It makes it clear that the speaker wants to talk about the sky, not the stars.
In most sentences however, the subject of the sentence is also the topic.