The judgment below

Among the parts against Plaintiff B, E, F, G, H, J, K, L, M, and N, and those against Plaintiff I are reversed, respectively.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Whether a person is a worker under the Labor Standards Act shall be determined in substance, rather than whether a contract is an employment contract or a contract is a contract for employment, depending on whether a labor provider provided an employer with labor for the purpose of wages in a business or workplace.

In this context, whether a dependent relationship exists shall be determined by comprehensively taking into account the following factors: (a) whether an employer determines the details of duties and is subject to rules of employment or service regulations, and whether an employer directs and supervises the employer during the performance of duties; (b) whether an employer is bound by the employer to designate working hours and working places; (c) whether an employer is capable of operating his/her business on his/her own account; (d) 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 labor; (e) whether the basic salary or fixed wage has been determined; and (e) whether the wage has been withheld from the wage and salary income tax; (e) whether the continuous performance of the labor provision relationship; and (e) whether the employer has exclusive responsibility for the employer; and (e) whether

However, the Supreme Court Decision 2004Da29736 Decided December 7, 2006, etc. does not readily deny the nature of workers on the ground that the circumstances such as whether the basic wage or fixed wage was determined, whether the labor income tax was withheld, and whether the social security system was recognized as an employee are highly likely to be arbitrarily determined by taking advantage of the economic superior position.