expresses a feeling of "I'm not going to seat", it talks about the future volition. If you say something like , you mean the person who won't seat there, talking about future.
is the negative form of , which talks about the state, if it's seated or not, or if someone is seating or not. As for your question, you should use and , because you want to talk about the state, not one's willing to do something.
> Is Tom the guy who is seated?
might be translated to:
If you just say:
>
You are coldly saying:
I'm never gonna seat there.
There's no way I'll seat there.