It may sound like a D to foreigners sometimes because Koreans put their tongue a bit closer to the teeth when they make the ㄴ sound.
2015年10月5日
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I don't know why you felt ㄴ is like D. it can't be. It's all ways N sound. 네 is like "nea".
2015年10月6日
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Right, it may sound that way to you, but it's not actually being pronounced that way. Sound changes do occur in other cases though. You can search advanced pronunciation rules or sound changes and find a wiki with examples.