1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order of payment under paragraph (2) is revoked.

2.

1. The reasoning of the court’s explanation on this part of the basic facts is as stated in Article 420 of the Civil Procedure Act, and thus, this part is cited by the main text of Article 420 of the Civil Procedure Act.

2. The parties' assertion

A. The plaintiff's assertion constitutes a worker under the Labor Standards Act who provided labor to the defendant in a subordinate position according to the defendant's business instruction and received wages in return, and the defendant is obligated to pay 39,173,339 won as retirement allowance to the plaintiff.

B. The Defendant’s assertion constitutes an independent business entity as an exclusive instructor who entered into an exclusive contract with the Defendant, and the period of service as a director of the Defendant Company is also an independent business entity, not an employee under the Labor Standards Act.

3. Determination

A. Determination of whether a worker is a worker under the Labor Standards Act shall be based on whether a contract form is an employment contract or a contract for work, and in substance, whether a worker has a subordinate relationship with an employer for the purpose of wages at a business or a workplace is determined by the employer, and whether the employer has a reasonable direction and supervision in the course of performing the work, whether the employer is subject to employment rules or labor regulations, and whether the employer is bound by the employer, whether the employer is able to operate his/her business on his/her own account, whether the employer is able to own equipment, raw materials, work tools, etc. or have a third party employ and act on behalf of the third party, and whether the risks, such as the creation of profits and losses by providing labor, whether the nature of remuneration, whether the nature of remuneration is the subject of the labor itself, whether the basic salary or fixed wage has been determined, and whether the wage tax was withheld, and whether the employer has a relation to the provision of labor and the employer.