The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Error 1) G, L, M, N,O, P, Q (hereinafter “G, etc.”)

(2) The amount of delayed payment to H is not 8.5 million won but 2.5 million won, since the Defendant is not an employee employed by the Defendant, it does not constitute an employee under the Labor Standards Act in relation to the Defendant.

B. The sentence imposed by the lower court on the grounds of unreasonable sentencing (hereinafter referred to as a fine of four million won) is too unreasonable.

2. Determination

A. 1) Determination of mistake of facts should be made based on whether a worker provided labor in a subordinate relationship with the employer for the purpose of wages in substance regardless of the form of a contract. Determination of whether a worker provided labor in a subordinate relationship with the employer for the purpose of wages should be made by comprehensively taking into account the following: (a) whether the contents of work are determined by the employer; (b) whether the employer is subject to specific and direct direction and supervision by the employer; (c) whether the working hours and place of work are designated by the employer; (d) ownership of equipment, raw materials, work tools; (e) whether the remuneration has the characteristic of the worker itself as the object of labor; (e) whether the basic wage or fixed wage has been determined; (e) whether the wage has the continuity and degree of exclusively belonging to the employer; (e) whether the status as an employee should be recognized under other Acts and subordinate statutes, such as Acts and subordinate statutes on social security system; and (e) whether both parties’ economic and social conditions should be considered.

In order to determine who bears the obligation under Articles 32 and 36 of the Labor Standards Act for a certain worker, the actual employment relationship shall be based regardless of the type of the contract or the contents of the relevant laws and regulations.