Numbers

Ho Woo happens to overhear the conversation between accountants who visited Haebit construction site. The next second, Haebit Construction goes bankrupt due to a capital shortage. No matter how wrongful Ho Woo and Mr. Jang felt, they are powerless over the notice of liquidation letter. To figure out the truth behind the bankruptcy of Haebit, Ho Woo decides to become an accountant and join Taeil Accounting Firm.

Ho Woo refuses to join Seung Jo's team, and Seung Jo is dumbfounded. Jang Hyun is upset that they have failed to get the financial institution confirmation from Geumyang Central Community Credit Cooperatives, and Ho Woo says that he will go to Geumyang to get the confirmation. Meanwhile, Sim Hyung Woo tells Jang Hyun to add Ho Woo to his audit team.

Taeil Accounting is in chaos after the disclaimer of opinion gets submitted. But amongst the chaos rises an opportunity. As Taeil calculates its most profitable approach to handling the situation, Ho Woo comes up with a plan. Meanwhile, Han Seung Jo invites Ho Woo to his team and offers to help him when needed.

Ho Woo demands Seung Jo to hand him the report Seung Jo wrote on Haebit Construction. Seung Jo promises to give him the rest of the report if Ho Woo joins his team. Later, Ho Woo finds out who was really behind the report. Meanwhile, Hyung Woo learns how Ho Woo and Haebit Construction are related.

Upon seeing Ji Soo, both Ho Woo and Seung Jo get shocked. Seung Jo and Ho Woo need to find a way to prevent Soma Tech from being sent to bankruptcy court. Eventually, Seung Jo comes up with a way to save Soma Tech, stabbing his father in the back. Meanwhile, VP An Seung Yeon returns to the firm, which disrupts the peace Je Kyun has been maintaining.

Ji Soo proposes Taeil Accounting to sell Cakebean, a dessert franchise. Seung Jo, who didn't want to be part of the sales deal, becomes the project manager after hearing Ji Soo was the client. While carrying out due diligence on Cakebean, Ho Woo learns that they've been cheating on their franchise stores. Meanwhile, Seung Jo looks into HK Private Equity and finds out the danger Ji Soo is putting herself into.