Squad 38
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.