Difference between -ㄹ/을 것입니다 and -ㄹ/을 거예요

They are the same. However, -입니다. is mostly used in the formal environment or normally, in the books.
거예요 is from 것이에요. It is its shortened form. This form is normally used in speaking. (All '-요' form.)
The meaning of '-것' indicates what he will do. '-ㄹ 것입니다', '-ㄹ 거예요', '-ㄹ 것이에요', etc is a set of 'will' and 'verb'
There are so many endings for the verbs. So, if they look similar, you can consider that they have the same meaning. But they may have a slightly different feeling - formal, cute, funny, surprise, childish, etc.
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