The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding of the facts or misapprehension of the legal principles) E is merely a person who has a subordinate relationship with the company of this case, after concluding a partnership agreement with D Co., Ltd. (hereinafter “instant company”) operated by the defendant as the representative director of M Co., Ltd., and cannot be said to be a person who has a relationship with the instant company.

2. Determination:

A. Determination of whether a contract constitutes a worker under the Labor Standards Act is an employment contract or a contract for work, depending on whether an employee provided labor in a subordinate relationship with an employer for the purpose of wages at a business or workplace. Determination of whether a dependent relationship as mentioned above exists should be made by comprehensively taking into account various economic conditions such as economic conditions and conditions of the employer, including whether the employer is designated as working hours and working place, whether the employer is bound by the employer, whether the employer is able to operate his/her business on his/her own account, whether the employer is able to own equipment, raw materials, working tools, etc., or have a third party employ and act on behalf of the employer, and whether the risks, such as the creation of profits and losses, etc. through the provision of labor, whether the nature of remuneration is the subject of the labor contract, whether the nature of remuneration was determined by basic or fixed wage, whether the income tax was collected, whether the relationship between the provision of labor and the exclusive relationship with the employer, whether the employer has been assigned to the social security system, and whether the employer is recognized as an employee.

However, the circumstances such as whether the basic or fixed pay was determined, whether the labor income tax was collected at source, and whether it was recognized as an employee in relation to the social security system.