It tells the story of the chief of the mobile team of the Seoul City Government working together with the scammers to collect the overdue taxes of high-tax defaulters. The drama includes real estate, insurance, express delivery and other fraud cases carried out through voice phishing and text message fraud, showing the fraud methods that people can easily come into contact with and fall victim to in daily life. "38th Division Mobile Team" is a name that is transformed from the "38th Mobile Team (38사기동대)" that collects taxes in accordance with Article 38 of the Constitution's tax obligations. It refers to a group of teams that collect taxes by "fraud (사기)".