The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding of facts and misapprehension of legal principles), F, G, and H (hereinafter “ complainants”) are only those who have entered into an entrustment contract with E Co., Ltd. (hereinafter “instant company”) for the consulting business, and are not workers under the Labor Standards Act.

In addition, the complainant did not claim retirement allowances from the company of this case, and the defendant was in charge of the business related to smartphone web services in the company of this case, and since R, a joint representative director, has overall control over personnel and labor of the company of this case, the defendant did not recognize the identity of the complainants.

Therefore, the defendant did not have any intention to commit a violation of the Act on Guarantee of Workers' Retirement Benefits.

Nevertheless, the first instance court found the Defendant guilty of the facts charged on a different premise. The judgment of the first instance erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment.

2. Determination

A. Determination of whether a worker constitutes a worker under the Labor Standards Act is an employment contract or a contract for work in substance, depending on whether a worker provided labor in a subordinate relationship with an employer for the purpose of wages in the business or workplace. Whether a dependent relationship exists here is determined by the employer’s contents of work, and whether the employer is subject to rules of employment or service (personal service) and the employer’s reasonable direction and supervision in the course of performing work, whether the employer designates working hours and place of 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 of equipment, raw materials or tools of work, or having a third party employ a third party and act on behalf of the employer, or whether the employer has knowledge of risk, such as the creation of profit and loss by providing labor, and whether the nature of remuneration is the subject of work itself,