Once a legendary detective and a new mom, Mi-young, now works a desk job. But when overenthusiastic newbie Ji-hye is assigned to Mi-young’s civil complaints team, the two female cops get caught up in a serious criminal case that triggers an action-filled comedic investigation.

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.