The defendant's appeal is dismissed.

1. Summary of the grounds for appeal;

A. The Defendant was in the same business relationship with E, and thus does not constitute a worker under the Labor Standards Act.

B. Even if the Defendant is a worker under the Labor Standards Act, the Defendant, on June 2012, decided to arrange D Co., Ltd. without any performance by no later than November of the same year, and decided to proceed only with the awarded construction work on December 30, 2012, and dismissed after the completion of the construction work. Thus, the Defendant pre-determined the Defendant to be practically dismissed.

In addition, the Defendant agreed to reduce the monthly salary of E to KRW 2.3 million on June 2012 with E, and agreed to pay remuneration as piece rates related to construction work on December 30, 2012. Since the Defendant paid KRW 6.2 million on January 25, 2013, the wages not paid to E are merely KRW 1,705,572.

Retirement allowances shall be calculated based on 6,200,000 won for piece rates which are remuneration for three months before retirement.

2. Determination

A. In determining whether a worker is a worker under the Labor Standards Act, regardless of whether a contract is an employment contract under the Civil Act or a contract for work, or whether a worker provides labor in a subordinate relationship with an employer for the purpose of wages in substance, regardless of whether the contract is an employment contract or a contract for work. In determining whether a dependent relationship here exists, whether the contents of work are determined by an employer and are subject to rules of employment, service rules, personnel regulations, etc., and are subject to specific and direct direction and supervision from an employer in the course of work performance, whether the worker is designated time and place of work by the employer, whether the worker is subject to designation and place of work by the employer and is subject to restraint, whether the worker is replaced with the work by acting for a third party, and ownership of equipment, raw materials, work tools, etc.