All appeals are dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Whether a worker is a worker under the Labor Standards Act or not should be determined in substance by whether a contract form is an employment contract or a contract for work, depending on whether a worker provided work to an employer for the purpose of wages in a business or a workplace.

Here, whether a dependent relationship exists shall be determined by comprehensively taking into account the following factors: (a) an employer determines the content of work; (b) an employer is subject to rules of employment or rules of service; (c) an employer is subject to considerable command and supervision in the course of performing work; (d) an employer is designated the working hours and place of work; and (e) an employer is bound by the employer; (e) whether a labor provider is capable of operating his/her business on his/her own account; (e) whether he/she voluntarily owns equipment, raw materials, working tools, etc.; (g) whether he/she has a risk, such as creation of profits and losses from providing labor; (d) whether his/her nature of remuneration is the subject of work; (e) whether his/her basic wage or fixed wage has been determined; (e) whether the employer has continued to provide labor; (e) whether the employer has exclusive responsibility

However, the circumstances, such as whether a basic wage or fixed wage was determined, whether a labor income tax was withheld, and whether it was recognized as an employee in the social security system, etc., 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 circumstance is not recognized (see, e.g., Supreme Court Decisions 2004Da29736, Dec. 7, 2006; 201Da44276, Jun. 27, 2013).

The court below is based on the evidence duly admitted as follows.