서울행정법원 | 2019-10-31 | 2018구합58806
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
비등기 임원의 근로자성 판단 기준 및 부당해고 재심판정 취소
결과 요약
- 중앙노동위원회의 재심판정을 취소함.
- 피고보조참가인이 소송비용 중 보조참가로 인한 부분을 부담하고, 나머지는 회사가 부담함.
사실관계
- 근로자는 1999. 3. 19. 설립된 액정 표시장치 제조업 법인임.
- 참가인은 2015. 5. 12.부터 2017. 6. 29.까지 근로자의 비등기 이사인 반도체사업부 본부장으로 업무를 수행함.
- 근로자는 2017. 6. 29. '취업규칙 및 인사관리규정'에 근거하여 참가인에게 '해고(계약만료)' 인사명령을 통보함.
- 참가인은 2017. 8. 25. 충남지방노동위원회에 부당해고 구제신청을 하였고, 위원회는 참가인이 근로자이며 해고가 부당하다고 판단하여 구제신청을 받아들임.
- 근로자는 중앙노동위원회에 재심을 신청하였으나, 중앙노동위원회는 2018. 3. 2. 초심판정과 동일한 취지로 근로자의 재심신청을 기각하는 판정을 함.
- 근로자는 신규사업 진출을 위해 참가인을 반도체사업부 총괄이사로 선임하고, 2년 내 흑자 전환 조건 미충족 시 계약 해지를 예정함.
- 참가인은 근로자의 지휘·감독을 받았으며, 해당 사안 통보는 부당해고라고 주장함.
- 참가인은 반도체사업부의 업무책임자로서 이를 총괄하였고, 하위 부서 및 직원을 지휘·감독함.
- 참가인은 위임전결 규정 이상의 금액에 대한 지출결의도 독립적으로 결재함.
- 참가인은 반도체사업부 직원의 채용 여부, 직급, 급여 등을 결정함.
- 참가인은 2017. 2.경부터 근로자의 주간보고 회의자료 양식에 맞추어 주간보고서를 작성함.
- 반도체사업부는 2015년부터 2017년까지 지속적인 적자를 기록함.
- 근로자는 2017. 3.경 참가인의 자본시장법 위반 혐의에 대처하기 위해 작성일을 소급하여 근로계약서를 작성함.
- 근로자는 2017. 6. 1.자로 P 이사에게 반도체사업부 구매총괄 업무를 겸임하도록 인사명령을 하였고, 참가인은 이에 반발함.
- 근로자는 참가인에게 업무확약서를 제시하였으나 참가인은 응하지 않음.
- 근로자는 2017. 6. 28. 참가인에게 누적적자 발생 및 업무 관계 유지 불가 내용을 담은 내용증명을 보냄.
- 참가인은 반도체사업부 직원들에게 단체 사직서 제출을 요청하였고, 근로자는 다음 날 해당 사안 통보를 함.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
1. 중앙노동위원회가 2018. 3. 2. 원고와 피고보조참가인 사이의 C 부당해고구제 재심신청 사건에 관하여 한 재심판정을 취소한다. 2. 소송비용 중 보조참가로 인한 부분은 피고보조참가인이 부담하고, 나머지는 피고가 부담한다.
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\ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80 \uc9c1\uc6d0\uc758 \ucc44\uc6a9 \uc5ec\ubd80, \uc9c1\uae09, \uae09\uc5ec \ub4f1\uc744 \uacb0\uc815\ud568.\n- \ucc38\uac00\uc778\uc740 2017. 2.\uacbd\ubd80\ud130 \uc6d0\uace0\uc758 \uc8fc\uac04\ubcf4\uace0 \ud68c\uc758\uc790\ub8cc \uc591\uc2dd\uc5d0 \ub9de\ucd94\uc5b4 \uc8fc\uac04\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud568.\n- \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80\ub294 2015\ub144\ubd80\ud130 2017\ub144\uae4c\uc9c0 \uc9c0\uc18d\uc801\uc778 \uc801\uc790\ub97c \uae30\ub85d\ud568.\n- \uc6d0\uace0\ub294 2017. 3.\uacbd \ucc38\uac00\uc778\uc758 \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc704\ubc18 \ud610\uc758\uc5d0 \ub300\ucc98\ud558\uae30 \uc704\ud574 \uc791\uc131\uc77c\uc744 \uc18c\uae09\ud558\uc5ec \uadfc\ub85c\uacc4\uc57d\uc11c\ub97c \uc791\uc131\ud568.\n- \uc6d0\uace0\ub294 2017. 6. 1.\uc790\ub85c P \uc774\uc0ac\uc5d0\uac8c \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80 \uad6c\ub9e4\ucd1d\uad04 \uc5c5\ubb34\ub97c \uacb8\uc784\ud558\ub3c4\ub85d \uc778\uc0ac\uba85\ub839\uc744 \ud558\uc600\uace0, \ucc38\uac00\uc778\uc740 \uc774\uc5d0 \ubc18\ubc1c\ud568.\n- \uc6d0\uace0\ub294 \ucc38\uac00\uc778\uc5d0\uac8c \uc5c5\ubb34\ud655\uc57d\uc11c\ub97c \uc81c\uc2dc\ud558\uc600\uc73c\ub098 \ucc38\uac00\uc778\uc740 \uc751\ud558\uc9c0 \uc54a\uc74c.\n- \uc6d0\uace0\ub294 2017. 6. 28. \ucc38\uac00\uc778\uc5d0\uac8c \ub204\uc801\uc801\uc790 \ubc1c\uc0dd \ubc0f \uc5c5\ubb34 \uad00\uacc4 \uc720\uc9c0 \ubd88\uac00 \ub0b4\uc6a9\uc744 \ub2f4\uc740 \ub0b4\uc6a9\uc99d\uba85\uc744 \ubcf4\ub0c4.\n- \ucc38\uac00\uc778\uc740 \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \ub2e8\uccb4 \uc0ac\uc9c1\uc11c \uc81c\ucd9c\uc744 \uc694\uccad\ud558\uc600\uace0, \uc6d0\uace0\ub294 \ub2e4\uc74c \ub0a0 \uc774 \uc0ac\uac74 \ud1b5\ubcf4\ub97c \ud568.\n- \ucc38\uac00\uc778\uc740 \uc784\uc6d0 \uc778\uc0ac\uad00\ub9ac\uaddc\uc815\uc5d0 \ub530\ub978 \uc774\uc0ac\uc758 \uae30\uc900\uc744 \uc0c1\ud68c\ud558\ub294 \uc5c5\ubb34\ucd94\uc9c4\ube44, \uc5c5\ubb34\uc6a9 \ucc28\ub7c9 \uc9c0\uc6d0 \ub4f1 \ucc28\ubcc4\ud654\ub41c \ubcf5\ub9ac\ud6c4\uc0dd \ud61c\ud0dd\uc744 \ubc1b\uc74c.\n- \ucc38\uac00\uc778\uc740 \uc6d0\uace0\uc758 \ucde8\uc5c5\uaddc\uce59\uc744 \ub530\ub974\uc9c0 \uc54a\uace0 \ucd9c\u00b7\ud1f4\uadfc\uc774\ub098 \uc870\ud1f4, \uc9c0\uac01\uc5d0 \ub300\ud55c \uadfc\ud0dc\uad00\ub9ac\ub97c \ubc1b\uc9c0 \uc54a\uc74c.\n- \uc6d0\uace0\ub294 \ub300\ud45c\uc774\uc0ac\ub97c \uc81c\uc678\ud55c \ub4f1\uae30\uc774\uc0ac\uc5d0\uac8c\ub3c4 \uadfc\ub85c\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \uace0\uc6a9\ubcf4\ud5d8\uc744 \uc720\uc9c0\ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \uadfc\ub85c\uae30\uc900\ubc95\uc0c1 \uadfc\ub85c\uc790\uc131 \uc778\uc815 \uc5ec\ubd80\n- \ud68c\uc0ac\uc758 \uc784\uc6d0\uc774\ub77c\ub3c4 \uc5c5\ubb34\uc758 \uc131\uaca9\uc0c1 \uc0ac\uc6a9\uc790\uc758 \uc9c0\ud718\u00b7\uac10\ub3c5 \uc544\ub798 \uc77c\uc815\ud55c \ub178\ubb34\ub97c 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\uc885\uc18d\uc801\uc778 \uad00\uacc4\uc5d0\uc11c \uc0ac\uc6a9\uc790\uc5d0\uac8c \uadfc\ub85c\ub97c \uc81c\uacf5\ud588\ub294\uc9c0 \uc5ec\ubd80\ub85c \ud310\ub2e8\ud558\uba70, \uc99d\uba85\ucc45\uc784\uc740 \uadfc\ub85c\uc790\uc784\uc744 \uc8fc\uc7a5\ud558\ub294 \uc790\uc5d0\uac8c \uc788\uc74c.\n- \ubc95\uc6d0\uc740 \ucc38\uac00\uc778\uc774 \uc784\uae08\uc744 \ubaa9\uc801\uc73c\ub85c \uc6d0\uace0 \ub300\ud45c\uc774\uc0ac\uc758 \uc9c0\ud718\u00b7\uac10\ub3c5 \uc544\ub798 \uc885\uc18d\uc801\uc778 \uad00\uacc4\uc5d0\uc11c \ub178\ubb34\ub97c \uc81c\uacf5\ud55c \uadfc\ub85c\uc790\uc600\ub2e4\uace0 \uc778\uc815\ud558\uae30\uc5d0 \ubd80\uc871\ud558\uba70, \uc624\ud788\ub824 \uc6d0\uace0\uc640\uc758 \uc2e0\uc784\uad00\uacc4 \uc544\ub798 \uc77c\uc815\ud55c \uc790\uc728\uc131\uc744 \uac00\uc9c0\uace0 \uc5c5\ubb34\ub97c \uc218\ud589\ud55c \uc790\ub85c\uc11c \uc704\uc784\ubc1b\uc740 \uc0ac\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \uc9c0\uc704\uc5d0 \uc788\uc5c8\ub2e4\uace0 \ud310\ub2e8\ud568.\n- **\ud310\ub2e8 \uadfc\uac70:**\n- \uc6d0\uace0\ub294 \uc2e0\uaddc\uc0ac\uc5c5 \uc9c4\ucd9c\uc744 \uc704\ud574 \ucc38\uac00\uc778\uc758 \ub2a5\ub825\uacfc \uc0ac\uc5c5\uc131 \ubd84\uc11d \ubcf4\uace0\uc11c \ub4f1\uc744 \ubc14\ud0d5\uc73c\ub85c \ucc38\uac00\uc778\uc5d0\uac8c \uc2e0\uc124 \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80\ub97c \ucd1d\uad04\ud558\ub3c4\ub85d \ud558\uace0 \ud3ec\uad04\uc801\uc778 \uad8c\ud55c\uacfc \ucc45\uc784\uc744 \ub9e1\uae30\ub824 \ud568.\n- \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc57d\uc815\uc11c\ub294 2\ub144 \ub0b4 \ud751\uc790 \uc804\ud658 \uc2dc \uc2e0\uaddc\ubc95\uc778 \uc124\ub9bd \ubc0f \ucc38\uac00\uc778\uc758 \ub300\ud45c\uc774\uc0ac \ucde8\uc784, \uc9c0\ubd84 \ubd80\uc5ec\ub97c \uc57d\uc815\ud558\uace0, \ud751\uc790 \ubbf8\ub2ec\uc131 \uc2dc \uacc4\uc57d \ud574\uc9c0\ub97c \uc815\ud558\uc5ec \ucc38\uac00\uc778\uc774 \ud3ec\uad04\uc801\uc778 \uad8c\ud55c\uacfc \ucc45\uc784\uc744 \ubd80\ub2f4\ud558\ub294 \ud615\ud0dc\uc784.\n- \uc774 \uc0ac\uac74 \uadfc\ub85c\uacc4\uc57d\uc11c\ub294 \ucc38\uac00\uc778\uc758 \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc704\ubc18 \ud610\uc758\uc5d0 \ub300\ucc98\ud558\uae30 \uc704\ud574 \ud615\uc2dd\uc801\uc73c\ub85c \uc791\uc131\ub41c \uac83\uc5d0 \ubd88\uacfc\ud558\ubbc0\ub85c, \uc774\ub97c \uadfc\uac70\ub85c \uadfc\ub85c\uad00\uacc4\ub97c \uc778\uc815\ud560 \uc218 \uc5c6\uc74c.\n- \ucc38\uac00\uc778\uc740 \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80\uc758 \uc5c5\ubb34\ucc45\uc784\uc790\ub85c\uc11c \uc0ac\uc5c5\uacc4\ud68d \uc218\ub9bd, \ud300\uc6d0 \ucc44\uc6a9, \uc608\uc0b0 \uc9d1\ud589 \ub4f1\uc5d0 \uad00\ud558\uc5ec \uc804\uacb0\uad8c\uc744 \ud589\uc0ac\ud558\uba70 \ud3ed\ub113\uc740 \uad8c\ud55c\uc744 \ud589\uc0ac\ud568.\n- \ucc38\uac00\uc778\uc758 \uc8fc\uac04\ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubcf4\uace0\ub294 \uc5c5\ubb34\ucc45\uc784\uc790\ub85c\uc11c \ub3c5\ub9bd\uc801\uc73c\ub85c \uc5c5\ubb34\ub97c \uc9d1\ud589\ud558\ub294 \uad00\uacc4\uc5d0\uc11c\ub3c4 \ud1b5\uc0c1\uc801\uc73c\ub85c \ud544\uc694\ud55c \uac83\uc73c\ub85c, \uad6c\uccb4\uc801 \uc5c5\ubb34 \uc9c0\ud718\u00b7\uac10\ub3c5 \uad00\uacc4\uc5d0\uc11c\uc758 \ub178\ubb34 \uc81c\uacf5\uc73c\ub85c \ubcfc \uc218 \uc5c6\uc74c.\n- \uace0\uc561 \uc9c0\ucd9c \ubc0f \ud574\uc678 \ucd9c\uc7a5 \uad00\ub828 \uc758\uacac \ucda9\ub3cc\uc740 \uc704\uc784\ubc1b\uc740 \uc5c5\ubb34 \uc9d1\ud589\uacfc \uad00\ub828\ud558\uc5ec \ud611\uc758\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub85c \ubcf4\uc784.\n- \ubc18\ub3c4\uccb4\uc0ac\uc5c5\ubd80\uc758 \ud488\uc758\uc11c \ub4f1\uc5d0 F\uc774 \ucc38\uc870\uacb0\uc7ac\ub97c \ud55c \uac83\uc740 \ud6c4\uc18d \uc808\ucc28(\uc790\uae08 \uc9d1\ud589 \uacb0\uc7ac)\ub97c \uc9c4\ud589\ud558\uae30 \uc704\ud55c \uac83\uc73c\ub85c, \ucc38\uac00\uc778\uc758 \uacb0\uc815 \ub300\ubd80\ubd84\uc740 \uadf8\ub300\ub85c \uc9d1\ud589\ub428.\n- P \uc774\uc0ac\uc758 \ubc1c\ub839\uc740 \uc6d0\uace0\uac00 \ucc38\uac00\uc778\uc744 \uc9c1\uc811\uc801, \uad6c\uccb4\uc801\uc73c\ub85c \uc9c0\ud718\u00b7\uac10\ub3c5\ud558\uc9c0 \uc54a\uc558\uace0 \uac04\uc811\uc801\uc73c\ub85c \uad00\uc5ec\ud558\ub824 \uc2dc\ub3c4\ud55c \uac83\uc73c\ub85c \ubc1b\uc544\ub4e4\uc77c \uc218 \uc788\ub294 \uc0ac\uc815\uc784.\n- \uc774 \uc0ac\uac74 \ud1b5\ubcf4\ub294 \ucc38\uac00\uc778\uc758 \uc804\ubb38\uc131 \ubc0f \uc5c5\ubb34 \ub2a5\ub825\uc5d0 \ub300\ud55c \uc2e0\uc784\uad00\uacc4\uc640 \uc2e0\ub8b0\ub97c \uae30\ucd08\ub85c \ud55c \uc704\uc784\uad00\uacc4\uac00 \ub354\ub294 \uc720\uc9c0\ub420 \uc218 \uc5c6\ub294 \uc0ac\uc815\uc774 \uc0dd\uaca8 \uc774\ub8e8\uc5b4\uc9c4 \uac83\uc784.\n- \ucc38\uac00\uc778\uc740 \uc6d0\uace0\uc758 \uc9c1\uc6d0\uacfc \uad6c\ubd84\ub418\uc5b4 \uc784\uc6d0\uc758 \uae30\uc900\uc5d0 \ub530\ub978 \ubcf4\uc218, \ucc98\uc6b0\ub97c \ubc1b\uc558\uace0, \uc784\uc6d0 \uc778\uc0ac\uad00\ub9ac\uaddc\uc815\uc744 \uc0c1\ud68c\ud558\ub294 \ubcf5\ub9ac\ud6c4\uc0dd \ud61c\ud0dd\uc744 \ubc1b\uc74c.\n- \ucc38\uac00\uc778\uc740 \uc6d0\uace0\uc758 \ucde8\uc5c5\uaddc\uce59\uc744 \ub530\ub974\uc9c0 \uc54a\uace0 \uadfc\ud0dc\uad00\ub9ac\ub97c \ubc1b\uc9c0 \uc54a\uc74c.\n- \uc6d0\uace0\uac00 \ub300\ud45c\uc774\uc0ac\ub97c \uc81c\uc678\ud55c \ub4f1\uae30\uc774\uc0ac\uc5d0\uac8c\ub3c4 \uadfc\ub85c\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \uace0\uc6a9\ubcf4\ud5d8\uc744 \uc720\uc9c0\ud558\uc600\uc73c\ubbc0\ub85c, \ucc38\uac00\uc778\uc758 \ubcf4\uc218\uc5d0 \uad00\ud574 \uadfc\ub85c\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc600\ub2e4\ub294 \uc0ac\uc815\ub9cc\uc73c\ub85c \ucc38\uac00\uc778\uc744 \uadfc\ub85c\uc790\ub85c \uc778\uc815\ud558\uae30 \ubd80\uc871\ud568.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \ub300\ubc95\uc6d0 2017. 11. 9. \uc120\uace0 2012\ub2e410959 \ud310\uacb0\n- \ub300\ubc95\uc6d0 2006. 11. 9. \uc120\uace0 2006\ub2e454637, 2006\ub2e454644(\ubcd1\ud569) \ud310\uacb0\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \ube44\ub4f1\uae30 \uc784\uc6d0\uc758 \uadfc\ub85c\uc790\uc131 \ud310\ub2e8\uc5d0 \uc788\uc5b4 \uacc4\uc57d\uc758 \ud615\uc2dd\ubcf4\ub2e4\ub294 \uc2e4\uc9c8\uc801\uc778 \uc5c5\ubb34 \ub0b4\uc6a9, \uc9c0\ud718\u00b7\uac10\ub3c5 \uad00\uacc4, \uad8c\ud55c \ubc0f \ucc45\uc784, \ucc98\uc6b0 \ub4f1\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud574\uc57c \ud568\uc744 \uba85\ud655\ud788 \ud568.\n- \ud2b9\ud788, \uc2e0\uaddc \uc0ac\uc5c5 \uc9c4\ucd9c\uc744 \uc704\ud574 \uc804\ubb38\uc131\uc744 \uac00\uc9c4 \uc784\uc6d0\uc744 \uc601\uc785\ud558\uace0 \ud3ec\uad04\uc801\uc778 \uad8c\ud55c\uacfc \ucc45\uc784\uc744 \ubd80\uc5ec\ud55c \uacbd\uc6b0, \ub2e8\uc21c\ud55c \ub178\ubb34 \uc81c\uacf5\uc744 \ub118\uc5b4 \uc704\uc784\ubc1b\uc740 \uc0ac\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \uc9c0\uc704\ub85c \ubcfc \uc218 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90c.\n- \uc784\uc6d0\uc5d0\uac8c \uc77c\ubc18 \uc9c1\uc6d0\uacfc \ucc28\ubcc4\ud654\ub41c \ucc98\uc6b0, \uc790\uc728\uc801\uc778 \uadfc\ud0dc \uad00\ub9ac, \ub3c5\ub9bd\uc801\uc778 \uc758\uc0ac\uacb0\uc815 \uad8c\ud55c \ub4f1\uc774 \ubd80\uc5ec\ub418\uc5c8\ub2e4\uba74 \uadfc\ub85c\uc790\uc131\uc744 \ubd80\uc815\ud558\ub294 \uc911\uc694\ud55c \uc694\uc18c\ub85c \uc791\uc6a9\ud560 \uc218 \uc788\uc74c.\n- \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc704\ubc18 \ud610\uc758 \ub300\ucc98\ub97c \uc704\ud55c \ud615\uc2dd\uc801\uc778 \uadfc\ub85c\uacc4\uc57d\uc11c \uc791\uc131\uc740 \uadfc\ub85c\uc790\uc131 \ud310\ub2e8\uc758 \uadfc\uac70\uac00 \ub420 \uc218 \uc5c6\uc74c\uc744 \uba85\uc2dc\ud558\uc5ec, \uc678\ud615\uc801 \uc11c\ub958\ubcf4\ub2e4\ub294 \uc2e4\uc9c8\uc801 \uad00\uacc4\ub97c \uc911\uc2dc\ud558\ub294 \ud0dc\ub3c4\ub97c \uc7ac\ud655\uc778\ud568.\n- \ubcf8 \ud310\uacb0\uc740 \uae30\uc5c5\uc774 \uc804\ubb38\uc131\uc744 \uac00\uc9c4 \uc784\uc6d0\uacfc \uacc4\uc57d\uc744 \uccb4\uacb0\ud560 \ub54c, \uadf8 \uad00\uacc4\uc758 \ubc95\uc801 \uc131\uaca9\uc744 \uba85\ud655\ud788 \ud558\uace0, \uc774\uc5d0 \uc0c1\uc751\ud558\ub294 \uc5c5\ubb34 \ubc94\uc704, \uad8c\ud55c, \ucc45\uc784 \ubc0f \ucc98\uc6b0\ub97c \uc124\uc815\ud558\ub294 \uac83\uc774 \uc911\uc694\ud568\uc744 \uc2dc\uc0ac\ud568."}
- 참가인은 임원 인사관리규정에 따른 이사의 기준을 상회하는 업무추진비, 업무용 차량 지원 등 차별화된 복리후생 혜택을 받음.
- 참가인은 근로자의 취업규칙을 따르지 않고 출·퇴근이나 조퇴, 지각에 대한 근태관리를 받지 않음.
- 근로자는 대표이사를 제외한 등기이사에게도 근로소득세를 원천징수하고 고용보험을 유지함.
핵심 쟁점, 법리 및 법원의 판단
근로기준법상 근로자성 인정 여부
- 회사의 임원이라도 업무의 성격상 사용자의 지휘·감독 아래 일정한 노무를 담당하고 보수를 받는다면 근로자에 해당할 수 있음. 그러나 위임받은 사무를 처리하는 지위에 있다면 근로자로 보기 어려움. 특히 대규모 회사의 임원이 전문 분야 업무를 총괄하고 독립적으로 운영하며 일반 직원과 차별화된 처우를 받은 경우, 위임받은 사무를 처리하는지 여부를 구체적으로 참작해야 함.
- 근로기준법상 근로자 해당 여부는 계약 형식에 관계없이 실질적으로 임금을 목적으로 종속적인 관계에서 사용자에게 근로를 제공했는지 여부로 판단하며, 증명책임은 근로자임을 주장하는 자에게 있음.
- 법원은 참가인이 임금을 목적으로 원고 대표이사의 지휘·감독 아래 종속적인 관계에서 노무를 제공한 근로자였다고 인정하기에 부족하며, 오히려 근로자와의 신임관계 아래 일정한 자율성을 가지고 업무를 수행한 자로서 위임받은 사무를 처리하는 지위에 있었다고 판단함.
- 판단 근거:
- 근로자는 신규사업 진출을 위해 참가인의 능력과 사업성 분석 보고서 등을 바탕으로 참가인에게 신설 반도체사업부를 총괄하도록 하고 포괄적인 권한과 책임을 맡기려 함.
- 해당 사안 사업약정서는 2년 내 흑자 전환 시 신규법인 설립 및 참가인의 대표이사 취임, 지분 부여를 약정하고, 흑자 미달성 시 계약 해지를 정