The こと is used in two ways when referring to a person.
- First, it is less direct. If you've studied Japanese for any length of time, you'll know Japanese love to go indirect. It's more ambiguous but also more polite and maybe more emotional too. That's maybe why it is often used with words like 好き (to like) and 嫌い (to dislike) and 思う (to think).
- Second, and most importantly, the こと implies everything about the person. The person's appearance, behavior, lifestyle, personality, etc. So 「君のことが好き」 means you like everything about that person. And 「君が好き」 just means you like the person.
君のことが好き。
I like you
This implies you like everything about that person: his or her appearance, behavior, lifestyle, personality, etc.
君が好き, on the hand would just mean you like that person.
In other words, the のこと is more specific and therefore isn't used any old time.
Only use こと when referring to a person
- to sound more indirect
- to include everything about that person.
君に話したい。
I want to talk to you.
Since the sentence is unrelated to the person's appearance, behavior, lifestyle, or personality, don't use こと. Now, how about this one?
先生にプレセントをあげた。
I gave the teacher a present.
You are stating the fact that you gave a present the teacher. The teacher's appearance, behavior, lifestyle, or personality is irrelevant.
先生を尊敬しています。
I respect my teacher.
In this case, you respect everything about the teacher, so you can also say:
先生のことを尊敬しています。
I respect my teacher.