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.

Based on a series of true stories posted by Ho-sik Kim on the Internet describing his relationship with his girlfriend. These were later transformed into a best-selling book and the movie follows the book closely. It describes the meeting of Kyun-woo and an unnamed girl. Kyun-woo is shamed into assisting the girl because the other passengers mistakenly think she is his girlfriend.