The defendant's appeal is dismissed.

1. Although E, etc. asserted as a worker in the summary of the grounds for appeal does not provide labor to receive wages from the Defendant, but does not constitute a worker under the Labor Standards Act, the court below found the Defendant guilty of the facts charged of this case, which erred by misapprehending the facts or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

2. Determination

A. Determination as to whether a worker is a worker under the Labor Standards Act shall be based on whether the form of a contract is an employment contract or a contract for employment, and whether a worker has a subordinate relationship with an employer for the purpose of wages at the business or workplace as seen above. Determination should be made by comprehensively taking account of the following factors: (a) whether the employer determines the content of work and is subject to the rules of employment or service; (b) whether the employer is subject to considerable direction and supervision during the performance of work; (c) whether the employer is subject to the employer’s designation of working hours and working place; (d) whether the employer is able to operate his/her business on his/her own account; (e) whether the employer owns equipment, raw materials, working tools, etc.; (e) whether the employer has a risk of profit and loss by providing labor; (e) whether the nature of remuneration is the subject of the labor itself; (e) whether the basic wage or fixed wage was determined; and (e) whether or not the employer has exclusive responsibility to the employer and its degree; and (e) whether the social security system is recognized as an employee.

However, as to whether the basic wage or fixed wage has been determined, whether the labor income tax has been withheld, and the social security system.