I. Synopsis
The story is about civil servant Baek Sung-il (Ma Dong-seok) and his team who collect taxes from habitual tax evaders as well as delinquent taxpayers in cooperation with the fraud Yang Jeong-do (Seo In-guk). Squad 38 is motivated and received advice from "38 Tax Collection Division" (aka 38기동대: Task force 38) in Seoul Metropolitan Government.
