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.

A romance takes place between Kang Ji-Sung aka Louie and Ko Bok-Sil. Louie is from a rich family, but he has lost his memory. Ko Bok-Sil is a woman with a heart like an angel. Louie learns about true love after meeting Ko Bok-Sil.

Lee Min Suk is just a normal high school hockey player – until he’s forced to take his brother’s place as the director for a major company. Now he’s forced to balance school work, hockey practice, and making multi-million dollar decisions. No big deal?