The defendant's appeal is dismissed.

1. The summary of the grounds for appeal D Co., Ltd. (hereinafter “D”) is a company established by investing the Defendant and E in the same trade with the Defendant and E, and E is only a joint manager of D and does not constitute a worker under the Labor Standards Act.

In addition, since D is less than five full-time workers, D does not constitute a workplace to which the Labor Standards Act and the Guarantee of Workers' Retirement Benefits Act apply.

2. Determination:

A. (i) As to the assertion that E does not constitute a worker under the Labor Standards Act, whether the form of a contract is an employment contract or a subordinate relationship with an employer for the purpose of wages at a business or workplace should be determined depending on whether the employer provided labor in substance. Whether the aforementioned subordinate relationship exists shall be determined by the employer’s contents of work, and shall be subject to rules of employment or personnel regulations, etc., and whether the employer designates working hours and places and is detained by the employer, whether the employer is allowed to operate the business on his/her own account, such as whether the provider was able to own equipment, raw materials, working tools, etc., or have a third party employ and act on behalf of the employer, and whether the provider has a risk, such as the creation of profit and loss through the provision of labor, and whether the nature of remuneration was determined by the basic salary or fixed wage, whether the source of income tax was collected, and whether the employer has an exclusive economic relationship with the employer, as a whole, with the purpose of providing the social and economic status of the employer.