The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Fact-misunderstanding E and F, together with the Defendant, engaged in a partnership business with the Defendant, and do not constitute a worker who is subordinate to the Defendant.

B. The sentence of the lower court that is unfair in sentencing (2 million won) is too unreasonable.

2. Determination

A. (i) Determination of the assertion of mistake of fact should be made based on whether the form of contract is an employment contract or a contract for employment, or whether the substance of a labor provision relationship is a subordinate relationship with an employer for the purpose of wages at a business or workplace.

In this context, whether a dependent relationship exists should be determined by comprehensively taking into account the economic and social conditions such as determining the contents of business, under the rules of employment or service regulations, whether an employer is subject to considerable command and supervision in the course of performing duties, whether an employer is bound by the employer, whether an employer is capable of operating his/her business on his/her own account, whether a labor provider is able to own equipment, raw materials, work tools, etc. or have a third party employ and act on behalf of him/her, whether the employer has a risk, such as creation of profit and loss, etc. by providing labor, whether the nature of remuneration is the subject of the work itself, whether the nature of the nature of the work itself, whether the labor income tax was determined at the basic level or fixed level, whether the continuity of the relationship of provision of labor, whether the employment is exclusive to the employer, and whether the status of an employee

However, the circumstances such as whether the basic or fixed wage was determined, whether the labor income tax was collected at source, and whether it was recognized as an employee in the social security system, etc. shall be based on the economic superior status of the employer.