The appeal is dismissed.

The grounds of appeal are examined.

1. Whether it is a worker under the Labor Standards Act or not must be determined in substance by whether the form of contract is an employment contract or a contract for employment, depending on whether an employee provided labor in a subordinate relationship with an employer for the purpose of wages at a business or workplace.

In this context, whether an employer has a subordinate relationship with each other shall be determined by comprehensively taking into account various economic and social conditions, such as determining the content of work, whether an employer is subject to the rules of employment or service regulations, whether an employer is subject to considerable direction and supervision in the course of performing work, whether an employer is designated working hours and place of work, and whether an employer is bound by the employer, whether a labor provider is capable of operating his/her business on his/her own account, whether he/she voluntarily owns equipment, raw materials, working tools, etc., whether he/she has a risk, such as creating profits and causing losses through providing labor, whether his/her nature of remuneration is the subject of work, whether the basic pay or fixed wage has been determined, whether the amount of remuneration has been withheld at source, whether the employer has exclusive responsibility for the employer, whether the status of an employee under the social security system is recognized, etc.

However, the circumstances such as whether a basic wage or fixed wage was determined, whether a labor income tax was withheld, and whether a person is recognized as an employee in the social security system are highly likely to be determined in the way of mind by taking advantage of the economic superior position, should not readily deny the nature of an employee solely on the ground that such circumstances are not recognized (see, e.g., Supreme Court Decisions 2004Da29736, Dec. 7, 2006; 201Da44276, Jun. 27, 2013).