The judgment of the court below is reversed.

Defendant shall be punished by a fine of two million won.

The above fine shall not be paid by the defendant.

In full view of the evidence of the grounds for appeal, although the court below found the defendant to be an employer who directly employed F, etc., the court below found the defendant not guilty, the court below erred by misunderstanding the facts and misunderstanding the legal principles.

Judgment

The issue of whether a worker is a worker under the Labor Standards Act shall be determined depending on whether the form of a contract is an employment contract or a contract for employment, and in substance, whether a worker has a subordinate relationship with an employer for the purpose of earning wages at a business or a workplace. Determination of whether a worker has a relationship with the above above ought to be made by comprehensively taking into account various social conditions, such as whether the employer determines the contents of work, and is subject to rules of employment or personnel regulations, and whether the employer has a considerable direction and supervision in the course of performing work, whether the employer is bound by the employer, whether the employer is able to operate his/her business on his/her own account, such as possessing raw materials or tools of work, or having a third party employ a third party, whether the employer has a risk, such as the creation of profits and losses through the provision of labor, and whether the nature of remuneration is the subject of the work itself, the nature of the basic or fixed wage, and whether the income tax has been collected, whether the relationship of provision was continuous and exclusive to the employer, and whether the social security system is recognized as an employee.

However, it is recognized that the circumstances such as whether the basic or fixed pay was determined, whether the labor income tax was collected at source, and whether the social security system was recognized as an employee are highly likely to be arbitrarily determined by the employer by taking advantage of the economic superior position.