'Squad 38' is a thrilling crime-comedy series about a tax officer and a con man teaming up to swindle corrupt tax evaders—sharp, smart, and surprisingly heartfelt.
Squad 38: Fraud, Justice & Second Chances
Introduction
Squad 38 aired on OCN from June 17 to August 6, 2016, delivers an adrenaline-fueled mix of crime, comedy, and redemption. When Baek Sung-il (Ma Dong-seok), a tax officer obsessed with collecting from corrupt evaders, partners with Yang Jeong-do (Seo In-guk), a charismatic con artist, they form an unconventional task force that scams scammers. It's a high-stakes cat-and-mouse game with legal loopholes and moral gray zones.
Overview
Title: Squad 38 (38 사기동대)
Year: 2016
Genre: Crime, Comedy, Drama
Main Cast: Ma Dong-seok, Seo In-guk, Choi Soo-young
Episodes: 16
Runtime: Approx. 65 minutes per episode
Network: OCN
Streaming Platforms: Viki
Overall Story
Baek Sung-il (Ma Dong-seok) is a determined civil servant in the Tax Collection Bureau, driven by a rigid sense of justice—especially against chronic tax evaders. Though honorable, he's frustrated by legal limitations that allow the rich and corrupt to slip through cracks. When he crosses paths with Yang Jeong-do (Seo In-guk), a brilliant con man with a moral compass of his own, he sees a unique opportunity: use fraud to fight fraud.
Sung-il recruits Jeong-do, assembling “Squad 38”—a small team of skilled con artists—to target unscrupulous tax evaders who manipulate loopholes to avoid paying dues. Their scams range from fake government warnings to staged cons, all designed to embarrass targets into settling debts. The mission-driven partnerships create a tightrope walk between legality, morality, and practical justice.
Each operation reveals layers of character: Sung-il confronting his father's legacy (a former tax official), and Jeong-do grappling with the guilt over his own criminal past. One episode centers on a con involving online gambling operators, where stakes become personal when Jeong-do faces a figure from his past—forcing him to choose between the mission and his conscience.
While the team stays focused on collecting taxes, personal growth unfolds. Sung-il learns restraint and empathy for those driven by desperation, while Jeong-do finds purpose beyond personal gain. Their methods may be unconventional, but their cause—protecting the tax system—makes their mission feel like a twist on justice and redemption.
As the season progresses, the scale intensifies. They target larger targets—a corrupt businessman staging bankruptcy, a real estate mogul hiding wealth—raising the stakes and risk of exposure. This culminates in a climactic showdown over a high-profile tycoon who almost destroys Sung-il’s career and thrusts the team's legality into question.
By the finale, both Sung-il and Jeong-do face consequences: public acclaim, legal scrutiny, and internal shifts. They emerge not just as vigilantes but as complex figures in a flawed system, revealing that justice can be engineered when the standard system fails. Their bond transforms a battle of cat and mouse into something resembling true partnership.
Highlight Moments / Key Episodes
Episode 1 sets a thrilling tone as Sung-il and Jeong-do execute their first sting operation—a fake road closure con on a wealthy tax evader—ending in an explosive confrontation when things don't go as planned.
Episode 4 revolves around catching an online gambling ring; Jeong-do re-enters his old haunts, pushing him into emotional territory and testing his resolve to leave a life of crime.
Episode 8 explores Sung-il’s background when he meets his retired tax-official father during a childhood scam case, shaking his resolve and forcing him to re-examine his motives.
Episode 12 sees the team targeting a corrupt real-estate magnate. Their elaborate scam uses fake debtors and legal mimicry; this heist highlights the team’s unity and cunning.
Episode 16 (finale) climaxes with a risky con to expose a high-profile tycoon. The operation's aftermath threatens Sung-il’s career—but also cements Jeong-do’s loyalty when he turns himself in to save the team.
Memorable Lines
In Episode 2, Sung-il asserts, “Using their own lies to trap them is the only justice I can deliver.”—a cold declaration of his moral pragmatism.
Episode 5 features Jeong-do admitting, “I steal from thieves—but this time, I want it to mean something.”—a turning point in his ethical journey.
In Episode 9, Sung-il admits quietly, “I built walls to protect the country, only to learn walls can destroy trust.”—his crisis of faith in authority.
Episode 13 has Jeong-do reflecting, “I never thought I could do good with my hands.”—revealing his deep transformation.
In Episode 16, Sung-il offers their mission as explanation, “We are Squad 38—we steal debts back for the people.”—summarizing their renegade justice.
Why It’s Special
Squad 38 is an unconventional crime drama where con artistry becomes a tool for justice. Its brilliance lies in how it takes the typically immoral world of scams and redirects it toward social good—catching the corrupt who hide behind privilege. This role-reversal flips the typical cop vs. criminal formula and asks deeper questions about justice and fairness in society.
The chemistry between Ma Dong-seok and Seo In-guk anchors the show emotionally. Ma brings physical gravitas and unexpected emotional vulnerability to the role of Baek Sung-il, while Seo In-guk’s layered portrayal of Yang Jeong-do walks the line between rogue charm and personal redemption. Their dynamic oscillates between partnership and tension, building a compelling core.
Stylistically, the show draws from noir and heist genres while maintaining a uniquely Korean bureaucratic humor. The contrast between bland city offices and flashy scam operations adds to the show’s smart satire. The direction keeps pace tight, ensuring each episode ends with a twist or escalation that leaves viewers guessing.
OCN’s production also broke ground by integrating real tax policies and bureaucratic systems into the plot. This gave the drama educational depth—viewers could see how tax evasion affects society and why collecting unpaid taxes matters. In doing so, Squad 38 blurred the line between entertainment and civic consciousness.
Its use of ensemble characters adds further richness: from the sassy hacker to the morally torn civil servants, each character adds their own shade of gray. Unlike most crime series that dwell on heroes and villains, this drama builds a world where everyone is partially both.
Finally, the drama’s emotional resonance is its secret weapon. Behind the clever tricks and legal chess games lies a tale of second chances, ethical dilemmas, and friendship forged in gray zones. That emotional thread gives the drama long-lasting impact far beyond its genre trappings.
Popularity & Reception
Upon its release, Squad 38 was hailed as one of OCN’s most original series. Critics praised its tightly written script and genre innovation. While OCN typically appeals to niche audiences, this drama crossed over to mainstream viewers thanks to its humor, emotional layers, and topical relevance.
Seo In-guk’s performance drew considerable acclaim, solidifying his reputation as one of Korea’s most versatile younger actors. His fanbase exploded after the show, with his character frequently topping online popularity polls. Ma Dong-seok’s gravitas and humanity made the role of a civil servant feel heroic without overdramatization.
Online communities—especially international fans on Reddit, MyDramaList, and Twitter—lauded the show’s mix of clever scams and emotional vulnerability. Many compared its structure to Leverage or Ocean’s Eleven, but with added depth thanks to its civic themes.
Viewer ratings were strong by cable standards, with the final episode scoring a peak of 5.3% nationwide, a notable feat for OCN at the time. Its success also paved the way for other morally ambiguous protagonists in Korean crime dramas.
Cast & Fun Facts
Ma Dong-seok (Baek Sung-il) brings rare emotional nuance to a role typically relegated to background characters—tax officials. Known for his tough guy roles in Train to Busan and The Outlaws, he flips expectations by portraying Sung-il as a middle-aged bureaucrat with layers of frustration, decency, and empathy. His understated performance helps ground the more flamboyant scam elements.
In preparation, Ma Dong-seok reportedly studied real-life tax fraud cases and even shadowed public officials in Seoul. His nuanced understanding of public service helped humanize a character who could’ve easily been a bland civil servant. His physicality also provided comic contrast—his imposing presence in mild-mannered settings added natural humor.
Seo In-guk (Yang Jeong-do) broke away from his romantic hero image in previous works like Reply 1997 and High School King of Savvy. His turn as a morally complex swindler was both seductive and heartfelt. He balanced the cocky elegance of a confidence man with glimpses of emotional fragility—especially in scenes dealing with his troubled past.
He reportedly improvised several of Jeong-do’s mannerisms—flicking cards, smirking during cons—to give him flair. Offscreen, Seo In-guk also worked with a magician consultant to get his sleight-of-hand scenes just right.
Choi Soo-young (Cheon Sung-hee) plays the team’s legal brain with poise and sass. Known as a member of Girls’ Generation, Soo-young surprised audiences with her grounded acting. Her character wasn’t just eye candy or a love interest—she questioned the team’s ethics and often served as its conscience.
The drama’s writer, Han Jung-hoon, previously penned hits like Bad Guys, and brought the same dark wit and layered morality to this series. His interest in “gray justice” resonates throughout Squad 38’s arcs, where each case brings up ethical complications rather than clear wins.
Director Han Dong-hwa, later known for Bad Prosecutor, kept the visual style grounded but dynamic—using hand-held shots during tense scenes and subtle zooms to capture moral hesitation. His background in thriller storytelling brought unexpected weight to a story built on deception.
Lastly, the show was inspired by a real initiative in South Korea where local tax officers worked with legal experts to expose high-level tax evaders. This real-world anchor gave Squad 38 a surprising sense of authenticity—and led to increased public discussion on civic duty and fairness in taxation.
Conclusion / Warm Reminders
Squad 38 is more than a clever con drama—it’s a thoughtful interrogation of justice in a system tilted by wealth and power. If you’ve ever questioned how the ultra-rich get away with crimes that ruin lives, this drama offers a thrilling, cathartic answer.
From an emotional standpoint, it also reminds us that redemption is possible even for those on the wrong side of the law. And for those in finance, law, or public service, the show nods to themes of ethics, tax policy, and the gray areas of legal enforcement—all while being highly entertaining.
Whether you’re a fan of heist dramas or stories about personal transformation, Squad 38 deserves a spot on your must-watch list. It’s not just about scamming for justice—it’s about building unlikely alliances in pursuit of something better.
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