Story Structure — 4 Plot Phases
The Birth of Deception
Squad 38 is formed and recruits new members, establishing their unique approach to catching tax evaders.
Key Events
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Squad Formation — Squad 38 is established to combat tax evasion Characters: Baek Sung-il, Cheon Gap-soo, Jung Ja-wang
Location: Police Headquarters
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Yang Joins Squad — Yang is recruited to the special unit Characters: Yang Jung-do, Baek Sung-il, Chun Sung-hee
Location: Squad 38 Office
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First Operation — Team conducts first sting operation Characters: Baek Sung-il, Yang Jung-do, Chun Sung-hee, Jung Ja-wang
Location: Undercover Location
The Art of the Con
The squad begins their first operations, using deception and undercover tactics to infiltrate criminal networks.
Key Events
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First Operation — Team conducts first sting operation Characters: Baek Sung-il, Yang Jung-do, Chun Sung-hee, Jung Ja-wang
Location: Undercover Location
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Targeting Sa Jae-sung — Squad begins investigation into wealthy tax evader Characters: Yang Jung-do, Sa Jae-sung, Jo Mi-joo
Location: Financial District
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Undercover Infiltration — Yang and Chun go undercover to gather evidence Characters: Yang Jung-do, Chun Sung-hee, Sa Jae-sung
Location: High-end Club
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Internal Conflict — Yang faces competition from Ahn within the squad Characters: Yang Jung-do, Ahn Chang-ho, Baek Sung-il
Location: Police Station
Internal Turmoil
Rivalries develop within the squad while romantic relationships form, adding complexity to their missions.
Key Events
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Internal Conflict — Yang faces competition from Ahn within the squad Characters: Yang Jung-do, Ahn Chang-ho, Baek Sung-il
Location: Police Station
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Romantic Development — Yang and Jo's relationship deepens Characters: Yang Jung-do, Jo Mi-joo, Chun Sung-hee
Location: Restaurant
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Major Breakthrough — Squad discovers evidence of large-scale tax evasion Characters: Baek Sung-il, Yang Jung-do, Chun Sung-hee, Sa Jae-sung
Location: Hidden Office
The Final Sting
The squad makes their breakthrough and confronts their primary target, culminating in a successful arrest.
Key Events
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Major Breakthrough — Squad discovers evidence of large-scale tax evasion Characters: Baek Sung-il, Yang Jung-do, Chun Sung-hee, Sa Jae-sung
Location: Hidden Office
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Confrontation with Ahn Tae-wook — Baek confronts primary target in his residence Characters: Baek Sung-il, Ahn Tae-wook, Cheon Gap-soo
Location: Luxury Apartment
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Successful Arrest — Squad 38 makes high-profile arrest Characters: Baek Sung-il, Yang Jung-do, Chun Sung-hee, Jung Ja-wang, Cheon Gap-soo
Location: Police Station
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.