Squad 38

Seong-il is up to a domiciliary visit to Ma Jin-seok, who has an insane amount of unpaid taxes.

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.

Seong-hee, who thinks Baek and Yang are up to something, ends up reporting them to the police.

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.