Seong-il falls into Jeong-doe's used car fraud and starts tracking down the illegally cloned phones.

Yang offers to collect the unpaid taxes by the nasty tax evaders by tricking them into a fraud.

To collect the unpaid tax from Ma Jin-seok, Seong-il and Jeong-doe plan a real estate fraud.

Detective Sa follows the steps of Jeong-doe and arrests Baek Seong-il and Squad 38.