2. The costs of lawsuit shall be borne by the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence 2, Eul evidence 1-3, the purport of the whole pleadings

2. The parties' assertion

A. Although the Plaintiff entered into an entrustment contract with the Defendant formally, the Plaintiff is a worker under the Labor Standards Act, as it actually provided labor to the Defendant by being subject to considerable direction and supervision by the Defendant in performing its duties.

Therefore, the defendant is obligated to pay 177,349,889 won as retirement allowance under the Guarantee of Workers' Retirement Benefits Act to the plaintiff.

B. The Plaintiff is an independent business operator who entered into an entrustment contract with the Defendant on an equal footing, and is engaged in its own business, and is not an employee under the Labor Standards Act under the command and supervision of the Defendant for the purpose of wages.

Therefore, the defendant does not have the obligation to pay the plaintiff retirement allowance prescribed in the Guarantee of Workers' Retirement Benefits Act.

3. Determination as to whether the plaintiff is a worker under the Labor Standards Act

A. Whether a worker is a worker under the relevant legal doctrine should be determined by whether the form of a contract is an employment contract or a contract for work, and in substance, whether a worker provided work in a subordinate relationship with an employer for the purpose of wages at a business or a workplace. Whether a subordinate relationship exists as mentioned above shall be determined by the employer and shall be subject to rules of employment or service regulations, etc., and the employer shall be subject to reasonable direction and supervision in the course of performing the work, whether the employer designates working hours and place, and whether the worker is bound by the employer, and equipment, raw materials, or equipment.