Na Bong Sun may be a skilled sous chef, but she lacks the self-esteem to shine professionally and socially. Beyond her cooking talents, however, is an uncanny ability to communicate with ghosts. One day, her mystic senses go out of control when the seductive ghost of Shin Soon Ae possesses her. Imbued with a fiery new “personality,” Bong Sun starts turning heads, including that of Kang Sun Woo, the hottest chef in town and Bong Sun’s secret crush!

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.