which is the subject (reflexive verb)
Ärgert Sie so etwas nicht ? In this sentence "so etwas" is the Subject.
Mögen Sie so etwas nicht? In this sentence "Sie" is the Subject.
I feel very confused with these two sentence because they look all the same.
However, the Subject is different.
Is anyone can help me to realize how to use it ?

Question

which is the subject (reflexive verb)
Ärgert Sie so etwas nicht ? In this sentence "so etwas" is the Subject. 
Mögen Sie so etwas nicht? In this sentence "Sie" is the Subject.
I feel very confused with these two sentence because they look all the same. 
However, the Subject is different. 
Is anyone can help me to realize how to use it ?

Answer

In these examples the number of the subject is immediately clear from the verbs (or rather, verb endings): "ärgert" is 3rd person singular, so only "so etwas" is possible as the subject, "mögen" is 3rd person plural, so it has to be "Sie" there.

There are no reflexive verbs in these sentences, though.

Answer

First case: Sie is the object: etwas the subject. Wer oder was (etwas) ärgert wen oder was (Sie).

Second case: Sie is the subject, etwas is the object: Wen oder was (etwas) mag wer (Sie) nicht?

Use the words wer? for subject and wen? for object to get clear.

Answer

If you look who is on the receiving end of the event, that is the object.
In the first phrase, someone is or is not bothered (geärgert) by something. (yes or no passive situation for the person)
In the second phrase, someone does or does not like something. (yes or no active situation for the person)

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