Since the graduate students of National Taiwan University formed its union in 2011, the controversies of the definition of legal labor status have been risen. The issues include the student assistants’ employment status and their rights covered by the Union Law, Labor Standards Law, and Social Security Law. When individuals work as an assistant, whether they are part-time students or without any student identity, it is clear that they are paid for doing a specific task to fulfil other person’s purpose. However, it cannot be denied that the assistants may work for their own gain or for the educational purpose. It is difficult to rectify the nature of work done by student assistants under the role of a student or an assistant. The nature of their work can be either labor oriented or learning oriented. In most cases, it may involve different level of both labor and learning in nature.