The judgment of the court below is reversed.

The sentence of sentence shall be suspended for the defendant.

1. Summary of grounds for appeal;

A. Defendant (De facto mistakes and misunderstanding of legal principles) (1) E and F (hereinafter “victims”) do not provide work in subordinate relationship to D Co., Ltd. operated by the Defendant, and thus does not constitute workers under the Labor Standards Act.

(2) Even if the employee’s monthly allowance, annual allowance, and retirement allowance are the above-mentioned employee’s wage, which is the basis of the calculation of the employee’s monthly allowance, annual allowance, and retirement allowance, is the amount excluding the vehicle’s remuneration, and the aggregate of the unpaid monthly allowance, annual allowance, and retirement allowance calculated accordingly is merely KRW 31,320,529, and KRW 17,893,706.

B. The lower court’s sentence (e.g., a fine of five million won) is deemed to be too uneasible and unfair.

2. Determination:

A. Determination of the mistake of facts and misapprehension of legal principles by the defendant (1) Whether a person is an employee under the Labor Standards Act shall be based on whether an employee provided labor in a subordinate relationship with the employer for the purpose of wages in light of the substance of a contract rather than an employment contract or a contract for employment.

Whether a dependent relationship as mentioned above exists shall be determined by the employer, subject to the rules of employment or the rules of service, etc. of the employer, and shall be subject to considerable direction and supervision in the course of performing the work, whether an employer designates working hours and working places and is bound by the employer, whether a labor provider is capable of operating his/her business on his/her own account, such as possessing equipment, raw materials, working tools, etc. or having a third party employ and act on behalf of him/her, and whether he/she has a risk, such as creation of profit and loss by providing labor, and the nature of remuneration is the subject of