Stuntman Cha Dal-geon gets involved in a tragic airplane crash and ends up discovering a national corruption scandal in the process. Go Hae-ri, the oldest daughter of a deceased marine, decides to work for the National Intelligence Service as a secret ops agent in order to support her mom and younger siblings, although all she wanted to do is to become a civil servant.

A paragliding mishap drops a South Korean heiress in North Korea — and into the life of an army officer, who decides he will help her hide.

Baek Beom has worked as a forensic doctor for 10 years. He has a bad personality, but he is excellent with his work. Baek Beom does not open his mind to other people. Eun Sol is a rookie prosecutor with a warm heart. She has a bright personality and she comes from wealth family background. The forensic doctor and prosecutor work together to solve cases.

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.