While the working class faithfully pays its taxes, the wealthiest elite uses elaborate schemes to get out of paying their fair share of taxes. Righteous Baek Sung Il (Ma Dong Seok) is a civil service employee who works as the Division 3 Chief at the National Tax Service who becomes fed up with the wealthiest citizens circumventing Article 38, which governs tax payments. Under pressure from his bosses to increase his division’s delinquent tax collections, Sung Il tries to go after the largest tax evader in the country, Ma Jin Seok (Oh Dae Hwan), a shady Gangnam businessman who owes the country an estimated $50 million in back taxes. But when Sung Il and his faithful subordinate Chun Sung Hee (Sooyoung) are humiliated by Jin Seok and faced with possible disciplinary action, Sung Il realizes that he needs help going after the corrupt businessman. He accepts the help of professional scammer Yang Jung Do (Seo In Guk) to beat Jin Seok at his own game. Jung Do assembles his own team of professional thieves — voice phishing expert Jang Hak Joo (Heo Jae Ho), the computer expert Jung Ja Wang (Ko Kyu Pil) known as “keyboard,” beautiful hustler Jo Mi Joo (Lee Sun Bin) known as the “flower,” and ruthless businesswoman Noh Bang Sil (Song Ok Sook) known as the “wallet” and her daughter, Choi Ji Yeon (Kim Joo Ri). Can Jung Do and his team help Sung Il bring down the mighty Jin Seok or will Sung Il end up being played in the end? “Squad 38” is a 2016 South Korean drama series directed by Kim Jung Min.