Korean · Pronunciation Guide
sa-mu-shil. Two different ㅅ sounds -- plain at the front and palatalized at the end -- because only the last one has an ㅣ behind it.
samusil
Three beats. Like 사실, the word contains ㅅ twice with different realizations, which makes it a useful place to hear that the palatalization depends entirely on the vowel that follows.
Listen: 사무실
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저는 매일 사무실에 가요.
Jeoneun maeil samusire gayo.
I go to the office every day.
Listen: 저는 매일 사무실에 가요.
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저는 매일 사무실에 가요 attaches 에, so the final ㄹ taps forward and the noun becomes sa-mu-si-re. Notice that the palatalized sh survives the shift, because the ㅣ is still sitting behind it.
Giving both ㅅ letters the same value is the standard error, and it usually means a plain s for both. The dark l is the second, since an English l at the end pulls the vowel backward. And keep the Korean s light, because English friction on the first syllable makes the word harsher than it is.