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(영문) 대법원 2009. 09. 24. 선고 2009두9123 판결

일용노무자가 아닌 사업자의 지위에서 용역을 공급한 것으로 본 처분은 정당함[국승]

Case Number of the immediately preceding lawsuit

Busan High Court Decision 2008Nu6288 (Law No. 9,05,08)

Title

This action is justified that the service has been supplied in the position of a business operator who is not a daily worker.

Summary

Although it is argued that the employer was registered as a business entity at the time and issued a receipt, etc. in the name of the business entity, and the means for payment of the price is paid to the labor worker in addition to cash, the supply of services in the position of the business entity on the ground that the bill of promissory notes and the number of shares, etc. paid to the business entity

The decision

The contents of the decision shall be the same as attached.

Text

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of