As a reference to Article 38 which pertains to tax payments, this special police unit utilizes the criminals' own tactics of scams and deceit to catch rich tax cheats.
Baek Sung Il is a veteran tax collector on the lower side of lower-middle class. In one week, him and his co-worker brother get hit with the same scam, by the same scammer. In the series opener, we meet our scammer.
Baek Sung Il's detective friend has some ideas on how to nab the scammer. As they go after the scammer, they realize he might not be their only culprit.
Sung Il reluctantly agrees to work with Jung Do, but doesn't realize that also means recruiting a whole team of seedy delinquents.
Sung Hee promises to retrieve the money from Chief Director Ahn. Jung Do comes up with a plan to snare Ma Jin Seok.
Ma Jin Seok goes to check on his potential investment. Detective Sa Jae Sung is hot on Jung Do's heels.
Jung Do must try to get his target's signature while also dodging detective Jae Sung.
Sung Il's newfound confidence takes a tumble when he realizes that his team is being targeted by crooks. The path to honesty gets dangerous, with casualties in the crossfire.
The team has devised a new plan, and the Bang family is the target. The stakes are higher than ever, and with high stakes, comes plenty of danger.
Chief Director Ahn can smell the newfound dirtiness in his office, and tries going rogue to investigate Sung Il in action. The team's 50 billion won scheme is in play.
Accidentally thrown into the equation, Sung Hee's acting on the fly will make or break the deal for the team. Sung Il struggles to balance his many roles.
What initially looks like another sly trick played by Jung Do leads to an untangling of a web of connections between City Hall and Seowon Police Department. Sung Il doesn't know who to trust.
Sung Il and Jung Do need to get over their differences and make up. If and when they do, their biggest job yet awaits them. But will things go as smoothly as last time?
Some coordination between Madam Noh and Mi Joo leads to the opportunity for an early release for Jung Do. Has Baek Sung Il completely lost himself, or has he been waiting for Jung Do to get out all along?
Baek Sung Il has formulated a plan and needs the whole team back to put it into action. The team needs a new member and it's a familiar face. Is this face a trustworthy one?
No description.
Don Lee
Baek Sung-il
Seo In-guk
Yang Jung-do
Sooyoung Choi
Chun Sung-hee
Song Ok-suk
No Bang-sil
Ko Kyu-pil
Jung Ja-wang
Lee Sun-bin
Jo Mi-joo
Ahn Nae-sang
Cheon Gap-soo
Lee Hak-ju
Ahn Chang-ho
Jo Woo-jin
Ahn Tae-wook
Jung In-gi
Sa Jae-sung
Oh Dae-hwan
Ma Jin-suk
Heo Jae-ho
Jang Hak-joo
2026
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