Key legal question
Whether the federal appeal met the formal requirements of Art. 42 BGG and could be heard.
Extracted holding
No. The submissions did not contain a legally sufficient request and did not engage with the decisive reasons of the cantonal judgment in a substantiated manner.
Extracted reasoning
Under Art. 42(1)-(2) BGG, an appeal must contain requests and reasons showing, in a concise way, how the challenged decision violates the law. The appellant failed to address the decisive evidentiary assessment, especially on the employee/self-employed status of N.________, and did not demonstrate any legal error or qualified factual error under Art. 95 ff. and Art. 97(1) BGG.