The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 1,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The judgment of the court below that found the defendant guilty on the ground that the defendant was an individual enterpriser who was not the defendant's employee, and the court below erred in the misapprehension of legal principles as to mistake of facts and worker nature, which affected the conclusion of the judgment, by misunderstanding of facts and misunderstanding of legal principles as to worker nature, which affected the conclusion of the judgment.

B. In addition, the Defendant was aware that E/F was an individual entrepreneur, and there was no intention to violate the Act on the Guarantee of Workers’ Retirement Benefits.

C. Even if not, there was an error of calculating retirement allowances excessively by including the amount of money paid as dividends in calculating retirement allowances for E.

2. Determination

A. The following facts are acknowledged according to the evidence duly adopted and examined by the lower court as to whether F is a worker:

(1) The physical fitness training center of the trade name “D” in the form of a franchise store operated by the defendant is located at each location in the head of P.T. teaching team, team leader-class health team, site-store, and branch office for each customer.

② From May 4, 2015 to June 20, 2016, F had been directly operated by the Defendant, as a hystner, the main duty of F was P.T. veterinary activities for customers as a hystner. On the other hand, F also performed the general management activities of the physical fitness center, such as internal cleaning, and the organization of sports organizations, and publicity activities of the above hyth class.

③ F was paid from the Defendant the sum of part of the P.T. class sales (a 25%-36%- below the sales) and the separate piece rates (0%-16%- below the sales) based on the P.T. sales (a 0%-16%- below the sales). This is the Defendant.