Your teacher should not teach you incorrect things like that... If I were you I would look for another teacher because he either doesn't know what he's talking about, or doesn't want to waste time explaining things and just tells you that it's the same.
They are not the same. 저 is a personal pronoun, 입니다 is a verb.
저 means "I, me" and is used in formal settings (나 is used for informal settings)
입니다 is the formal polite conjugation of the verb 이다 "to be".
저 + 는 조세 + 입니다
I + subject particle José + to be