Squad 38 – We Need to Collect Taxes Owed |

KDramaHQ AdminMarch 15, 2025

“Squad 38” (aka “38 Task Force”) is a 2016 Korean drama series with 16 episodes, categorized as Crime, and Comedy; and streaming on Tubi TV.

SUMMARY: A Seoul City Hall chief officer crosses paths with a con man and the con man tells him that he can help him collect the taxes people owe. He may be a con man but he’s also a patriot. The chief officer is not having any success so he decided to “think outside the box”.

♦ They Don’t Pay Taxes!

In “Squad 38”, Baek Sung-il works at City Hall in Seoul and he is a dedicated civil servant who heads up a task force that has been trying collect taxes from tax evaders. Some are just delinquent. But others? THEY DON’T PAY AT ALL!!

Yang Jung-Do is a swindler, a scammer, and a con man, and even though that’s not a legitimate profession, he’s a professional. His advice to those who want to follow in his footsteps? “Focus on EQ more so than the IQ. That’s the real swindler.” He’s so convincing, he could sell you a car that he doesn’t even own. That’s how Baek Sung-il and Yang Jung-Do met each other. Yang Jung-Do scammed the wrong person. Had it been another victim, he might have gotten away with it. But he scammed Baek Sung-il. No way he was going to walk off into the sunset.

Baek Sung-il did a little off-the-record detective work, tracked him down, and noticed something strange. It appears Yang Jung-Do is not ALL bad. Just … kind of bad. But in a good way. If that’s possible. Yang Jung-Do uses his skills to swindle corrupt public officials and other crooks. Yeah. He’s got a back story. Anyway! That doesn’t change the fact that he scammed Baek Sung-il out of $5,000.

But before Baek Sung-il could approach him about his personal matter, Yang Jung-Do was busy with a “job”. There was a corrupt public official who tried to recruit Baek Sung-il to do “dirty work”. Baek Sung-il refused and angrily walked away. Yang Jung-Do approached that same public official pretending to work for the National Tax Service and coaxed him into recruiting him. He indicated he would do “dirty work” for him. The corrupt public official got trapped because of his own greed. Tricking him was super easy.

Yang Jung-Do told Baek Sung-il he could help him collect the taxes that were owed if Baek Sung-il agreed not to file charges against him for the $5,000. They decided to work together.

Main Characters:

Baek Sung-Il (played by Ma Dong-Seok, “Badland Hunters”, “Along With the Gods: The Last 49 Days”, “The Gangster, the Cop, the Devil”, “The Roundup”, “Bad Guys”, “The Bad Guys: Reign of Chaos”, “The Unjust”)
Yang Jung-Do (played by Seo In-Guk, “Death’s Game”, “Cafe Minamdang”, “Doom at Your Service”, “The King’s Face”, “The Master’s Sun”)
Chun Sung-Hee (played by Sooyoung)
No Bang-Sil (played by Song Ok-Suk)
Jang Hak-Joo (played by Heo Jae-Ho)

Where to Watch

Viewership and Rating:

IMDb: 7.5 out of 10 stars
My Drama List: 8.1 out of 10 stars
Drambeans: 9.1 out of 10 stars
Google users shared a public rating: 4.8 out of 5 stars

My personal rating is the same as My Drama List.

“Squad 38” is delightfully corny and cheesy. Are you a fan of Ma Dong Seok or Seo In Guk? I’m a fan of both of these actors. If you put them together it’s a DOUBLE DOSE OF CUTENESS!! In this series, the bad guys are very bad, the good guys are very good, and the guy who operates in the “gray area” is very gray. No spoilers but I liked the ending. There was no shortage of reviews for this Korean drama. I am not demanding a second season. But if there was a Season 2, I’d watch it.