Squad 38

Baek Seong-il, a government employee for the tax collection department, is up to a domiciliary visit to Ma Jin-seok, who has an insane amount of unpaid taxes; Baek fails to get Ma to pay up and only is humiliated by him.

Baek Seong-il falls into con man Yang Jeong-doe's used car scheme; with Park Duk-bae's help, a detective friend of Baek, they start tracking down the illegally cloned phones, and one of the phones turns on.

Yang Jeong-doe offers a sweet deal to Baek Seong-il; Yang offers to help Baek collect the taxes unpaid by the tax evaders by tricking them; government employee Baek accepts the deal; they decide to recruit team members for Squad 38.

To trick Ma Jin-seok into committing fraud, Baek Seong-il and Yang Jeong-doe visit Noe Duk-gi; things do not go smoothly; Cheon Seong-hee, who thinks Baek and Yang are up to something, follows them and ends up reporting them to the police.

To collect unpaid taxes from Ma Jin-seok, Baek Seong-il and Yang Jeong-doe plan a fraudulent real estate scheme; Baek smooth talks Ma into the plan, but Ma starts asking questions.

With just the final stamp left for Squad 38 to finish their mission successfully, detective Sa Jae-seong follows the steps of Yang Jeong-doe and arrests Baek Seong-il and Squad 38; Yang seeks to save the squad from Sa's obsessive chase.