Squad 38

7.9

2016•1h

Production

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.

Seasons

16 Episodes • Premiered 2016

This comedy crime show is a drama depicting the process how a chief officer of revenue collection unit with Seoul City and a fraudster work together to collect all of the unpaid taxes from high income taxpayers.

1. The Triangle

Baek Sung Il is a veteran tax collector on the lower side of lower-middle class. In one week, him and his co-worker brother get hit with the same scam, by the same scammer. In the series opener, we meet our scammer.

2. The Queen Ants And The Worker Ants

Baek Sung Il's detective friend has some ideas on how to nab the scammer. As they go after the scammer, they realize he might not be their only culprit.

3. The Team Is Set

Sung Il reluctantly agrees to work with Jung Do, but doesn't realize that also means recruiting a whole team of seedy delinquents.

4. Change Of Plan

Sung Hee promises to retrieve the money from Chief Director Ahn. Jung Do comes up with a plan to snare Ma Jin Seok.

5. The Game Is Nearly Over

Ma Jin Seok goes to check on his potential investment. Detective Sa Jae Sung is hot on Jung Do's heels.

6. The New Target

Jung Do must try to get his target's signature while also dodging detective Jae Sung.

7. One More Job

Sung Il's newfound confidence takes a tumble when he realizes that his team is being targeted by crooks. The path to honesty gets dangerous, with casualties in the crossfire.

8. Targets Are The Bang Siblings

The team has devised a new plan, and the Bang family is the target. The stakes are higher than ever, and with high stakes, comes plenty of danger.

9. Sung Il On Crisis

Chief Director Ahn can smell the newfound dirtiness in his office, and tries going rogue to investigate Sung Il in action. The team's 50 billion won scheme is in play.

10. Conning The Bang Siblings

Accidentally thrown into the equation, Sung Hee's acting on the fly will make or break the deal for the team. Sung Il struggles to balance his many roles.

11. A Sincere Apology

What initially looks like another sly trick played by Jung Do leads to an untangling of a web of connections between City Hall and Seowon Police Department. Sung Il doesn't know who to trust.

12. To Save The Taxation Office

Sung Il and Jung Do need to get over their differences and make up. If and when they do, their biggest job yet awaits them. But will things go as smoothly as last time?

13. Two Years Later

Some coordination between Madam Noh and Mi Joo leads to the opportunity for an early release for Jung Do. Has Baek Sung Il completely lost himself, or has he been waiting for Jung Do to get out all along?

14. The Smell Of Money

Baek Sung Il has formulated a plan and needs the whole team back to put it into action. The team needs a new member and it's a familiar face. Is this face a trustworthy one?