The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the Defendant is not a management entity of C Co., Ltd. (hereinafter “C”), and as such, D is not an employer of D (former names: M; hereinafter “D”), and D is not a management entity of C under the Labor Standards Act.

2. Determination

A. Article 36 of the Labor Standards Act provides that a person who is obligated to pay wages, etc. upon retirement of an employee is an employer, and an employer refers to an employer, a person in charge of business management, or a person who acts on behalf of an employer with respect to matters relating to workers (Article 2 subparag. 5 of the Labor Standards Act). Here, a person responsible for business management refers to a person who is responsible for general business management and is delegated by an employer with comprehensive delegation of all or part of business management to an external representative or agent of business. The Labor Standards Act does not limit an employer as a person responsible for duty to observe the provisions of the same Act and expands the reason for the expansion to a person in charge of business management, etc. to a person responsible for duty to observe the provisions of the Labor Standards Act to ensure effectiveness of the provisions of the Labor Standards Act in the labor site. As such, a person responsible for business management is, in principle, a person responsible for general business management, who is granted the authority to perform each provision of the Labor Standards Act in accordance with the relevant Acts and subordinate statutes, and it does not necessarily have to exercise such authority lawfully (see Supreme Court Decision 2007Do197Da.