The prosecutor's appeal is dismissed.

1. In full view of all the evidence submitted by the prosecutor, the court below found the Defendant not guilty of the facts charged in this case, which affected the conclusion of the judgment, by misunderstanding the fact that the Defendant had the intention to pay overtime allowances.

2. The summary of the facts charged in the instant case is the representative of D Co., Ltd. with the sixth floor of the Kucheon-gu Seoul Building Co., Ltd., a user who operates indoor golf practice facilities using 20 full-time workers. From July 15, 2009 to March 5, 2012, the Defendant did not pay the total amount of KRW 13,524,316 each month for overtime allowances, such as overtime allowances written in the attached list of E, which served from July 15, 2009 to March 5, 2012

3. The judgment of the court below

A. Determination of whether an employee is a worker under the Labor Standards Act shall be based 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 an employee is a dependent relationship should be based on the following factors: (a) whether an employer determines the content of work and is subject to the rules of employment or service regulations, etc.; (b) whether an employer designates working hours and working places; (c) whether an employee is bound by the employer; (d) whether an employee is capable of operating his/her business on his/her own account; (e) whether a labor provider is capable of operating his/her business on his/her own account; and (e) whether the nature of remuneration is the subject of the employee’s own labor (see Supreme Court Decision 2006Do77, Sept. 7, 2007; and (e) whether an employee provided labor in a subordinate relationship with an employer for the purpose of wages, the determination of whether an employee is a worker ought to be based solely on such reasons.