Fifteen years after being stranded on a remote island, an aspiring singer reenters society — stopping at nothing to pursue her dream of becoming a diva.

An eccentric, triple board-certified virtuoso surgeon leaves a top job in Seoul and ends up at a provincial hospital, where he mentors young doctors.

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.

Ji-hyuk is an expert safe-cracker who lives the highlife stealing antiques and jewelry with his team. CHO, a powerful and cruel gang boss threatens them to steal $150 million with him. Ji-hyuk plans to get revenge on CHO, but ends up falling into his trap. However, CHO later realizes it was all part of Ji-hyuk’s scheme. When Ji-hyuk, who was thought dead, reappears, hidden secret relations between the technicians also surface.

Dae-gil has been skilled with his hands and has shown a strong desire for winning ever since he was a child. He will succeed his uncle and jump into the world of Tazza, risking his life in competition.