The defendant asserts that the plaintiff is not an employee but an individual business operator, and thus, the plaintiff does not have the obligation to pay retirement allowances to the plaintiff.

2. Determination of whether a person is a worker under the Labor Standards Act should be made in accordance with whether a contract form is an employment contract or a contract for employment, and whether a labor provider provides labor in a subordinate relationship to an employer for the purpose of wages in the business or workplace.

In this context, whether a dependent relationship exists shall be determined by comprehensively taking into account the following economic and social conditions: (a) whether an employer determines the details of the work; (b) whether an employer is subject to the rules of employment or service regulations; (c) whether an employer designates working hours and place of work; (d) whether an employer is bound by the employer; (d) whether an employer is capable of operating his/her business on his/her own account; (e) whether a labor provider voluntarily has any risks, such as the creation of profits and losses from providing labor; (e) whether the nature of remuneration is the subject of work; (e) whether the basic pay or fixed pay was determined; (e) whether the continuity of the relationship of provision of labor; and (e) whether the employer has exclusive responsibility for the employer; and (e) whether the status of an employee is recognized under the statutes on social security

However, as to whether the basic wage or fixed wage was determined, whether the labor income tax was withheld, and the social security system.