입니다 - to be (something) (Something equals something) 있습니다 - to exist, to be (somewhere)

입니다 is roughly "to be" while 있습니다 means something like "there is", "to exist", "to be there" 저는 학생입니다: I'm a student. 저는: I 학생: student 입니다: am 저는 지금 교실에 있습니다: I'm in the class room right now. 지금: right now 교실에: in the classroom 있습니다: am (there)