1. Whether it is a worker under the Labor Standards Act shall be determined in substance by whether the form of contract is an employment contract or a contract for employment, depending on whether a labor provider provided an employer with labor in a subordinate relationship for the purpose of wages at a business or workplace; and

The issue of whether a dependent relationship exists shall be determined by comprehensively taking into account the following various economic and social conditions: (a) whether an employer determines the contents of the work and is subject to rules of employment or service regulations; (b) whether an employer directs and supervises the employer during the performance of the work; (c) whether an employer is bound by the employer to designate working hours and working places; (d) whether an employer is capable of operating his/her business on his/her own account; (e) whether a labor provider voluntarily has a risk, such as creating profits and incurring losses from the provision of labor; (e) whether the nature of remuneration is the subject of the work itself; (g) whether the basic salary or fixed wage has been determined; (d) whether the wage has been withheld from the wage and salary income tax; (e) whether the provision of labor was continued; and (e) whether the employer has exclusive responsibility to the employer; and

However, the circumstances such as whether a basic wage or fixed wage was determined, whether a person was withheld from the labor income tax, and whether a person is recognized as an employee with regard to the social security system, etc. are not recognized as having high possibility of arbitrary determination by taking advantage of economic superior status (see, e.g., Supreme Court Decision 2004Da29736, Dec. 7, 2006). The lower judgment on February 2, 2006.