勞務提供之受指揮監督在勞工（勞動契約）認定上之定位──兼評近來之二則最高行政法院判決

A Study on the Positioning of the Supervision of Service in the Identification of Labor (Labor Contract): Comment on the recent Taiwan Highest Administrative Court Judgments

勞務給付者是否為勞工之判斷，將影響該勞務給付者是否有勞動法令，特別是勞動基準法之適用。在過往之判斷中，勞務給付者在提供勞務時是否受有指揮監督，乃重要之判斷依據，然而，近來之最高行政法院判決中，出現不同見解。本文回顧過往實務與學說見解，確認提供勞務時是否受有指揮監督，向來在勞工判斷上之定位，並釐清前述實務見解轉變之來由，乃是參照司法院釋字第740號解釋中，特定大法官之意見書，最後以前述分析為基礎，提出本文見解，指出此一實務見解之轉變並不妥當。

Whether the person who provides the service is a labor or not, will decide if the labor law, especially the Labor Standards Act, is appliable. In the past, the supervision of service is an important element. However, in recent Taiwan Highest Administrative Court Judgments, different opinions are released. This thesis organizes the opinions of the Court and scholars, verifying the positioning of the supervision of service in the identification of labor (labor contract), and clarifies the origin of the different opinions. Based on the analysis, this thesis points out that the opinions in recent Taiwan Highest Administrative Court Judgments are not appropriate.