Ethical issues are based on what's wrong and right, whereas legal issues are based on the law.
Examples of Ethical Issues:
Toxic Workplace Culture
Unrealistic and Conflicting Goals
Discrimination
Harassment
Examples of Legal Issues:
Annexations
Personnel decisions (terminations and general compliance with County policies, as well as state and federal laws)
Court of Tax Appeals
And so on, I hope this gives you a better understanding of what the two are and what makes them different from each other.