The judgment of the court below is reversed.

Defendant shall be punished by a fine of 3.5 million won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal does not exist that the Defendant has employed five or more workers, and thus, there is no obligation to pay retirement allowances in the same amount as the facts charged to E and F.

In addition, since workers E settled the amount of money generated in relation to S instead of receiving wages from the defendant, the defendant does not have to pay wages to E.

Therefore, the judgment of the court below which pronounced the defendant guilty is unfair as it misleads the facts.

2. Determination of whether a worker is a worker under the Labor Standards Act shall be made according to whether a worker provided labor in a subordinate relationship with an employer for the purpose of wages regardless of the form of a contract. Determination of whether a worker is a worker under the rules of employment, service rules, personnel regulations, etc., whether the contents of work are determined by the employer, and are subject to specific and direct command and supervision from the employer in the course of performing work, whether the employer is designated working hours and place of work, whether the employer is subject to detention, ownership of equipment, raw materials, work tools, etc., whether the remuneration has the nature of the subject of work itself, whether the basic salary or fixed wage has been determined, whether the wage has been withheld from the wage income tax, and other matters such as whether the continuous performance and degree of work provision are exclusive to the employer, whether the status of an employee should be recognized under other Acts and subordinate statutes, such as Acts and subordinate statutes on social security system, and the economic and social conditions of the Parties.

In order to determine who is liable for the obligation under Articles 32 and 36 of the Labor Standards Act to a certain employee, the actual employment relationship shall be based regardless of the type of contract or the content of the relevant laws and regulations, and the above is also the same.