K-Drama Review: “Squad 38” Powers Spirited Heist & Tax Collection That Thrills and Amuses

Squad 38 is a savvy crime drama that fascinates!

With the number of romance dramas brandishing in K-Dramaland 2016, a story maneuvered by a con artist and his snappy team helping out an employee of the city’s Taxation office in retrieving unpaid revenues from greedy rich people surprisingly caught and glued my attention.

It excitingly propelled a simple premise with its gripping manipulation of the cheats they pulled to complete their missions.

  • Main Cast: Seo In Guk | Ma Dong Seok | Choi Sooyoung | Lee Sun Bin
  • Streaming Sites: TVING
  • Thrill/Addictive Meter: 
  • Overall Rating:
  • Rewatch Value:
  • K-Dramas of Similar Vibe: The Player | Switch Change The World | Mad Dog

*Originally published on my blog in 2016

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Squad 38 Quick Plot Recap

Fueled by revenge, Yang Jung Do (Seo In Guk) became a master con artist after his family was torn apart by a ruthless betrayal. When his mother’s boss, Choi Chul Woo, framed her for a crime, the fallout led to her tragic death and his father’s imprisonment. Determined to settle the score, Jung Do sharpened his skills in deception, biding his time for the ultimate payback.

Fresh out of prison, he put together a team of expert swindlers to execute his plans. Meanwhile, Baek Sung Il (Ma Dong Seok), the hard-pressed chief of Division II at Seowon City Hall’s Taxation Office, struggled to collect unpaid taxes from the wealthy elite who effortlessly evaded the system. His troubles only worsened when he fell victim to one of Jung Do’s cons, losing a significant chunk of his savings.

Fortunately, with the help of a detective friend, Sung Il managed to recover his money. However, his professional woes continued, especially when his attempts to take down Ma Jin Suk—who was shielded by the corrupt mayor, Chun Gap Soo—seemed destined for failure.

An Unlikely Collaboration

Ma Jin Suk served Bang Pil Kyu, who in turn was the right-hand man of Chairman Choi—the true mastermind funding Mayor Chun’s shady dealings. While the tangled hierarchy of corruption seemed overwhelming, the story was skillfully told, making it easy to follow the intricate character connections.

With no other choice, Baek Sung Il finally accepted Jung Do’s initial offer to team up and con the untouchable tax evaders. Their schemes successfully outmaneuvered Bang Pil Kyu and Ma Jin Suk, but Mayor Chun and his ruthless enforcer, Ahn Tae Wook, retaliated by gathering enough evidence to send Jung Do back to prison—his plan to take down Chairman Choi falling just short.

Two years later, Jung Do walks free on parole, reuniting with his crew to orchestrate one final, high-stakes con. This time, their ultimate targets are none other than Chairman Choi and Mayor Chun. But with betrayal looming and no turning back, the final showdown promises to be their most dangerous game yet.


Squad 38 Peak Points

Fluid and Smart Storytelling

The snappy editing was a standout—each mini-con that built up to the ultimate trick was executed with precision, both visually and narratively. There was never a moment of hesitation about where the story was headed.

From the very beginning, Squad 38 stayed sharp and focused, laying out its mission and conflict resolution with clarity. The well-crafted team dynamics not only pulled me into their world but also cleverly unraveled the political games played by tax evaders through natural conversations and interactions.

At first glance, the premise might seem like a slow burn, perhaps requiring patience—or just sheer Seo In Guk devotion—to see through. But the exhilarating twists and strategic reversals kept me hooked, eagerly anticipating how each week’s con would unfold.

The show masterfully established the battle between heroes and villains, ensuring that every conflict was fought with intellect and cunning rather than brute force. While exposing the greed-driven motives of the antagonists, it also wove in strong character development, reinforcing the timeless message of good triumphing over evil in the most thrilling way.

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Engrossing Character Portrayals

Seo In Guk and Ma Dong Seok had great chemistry, perfectly balancing each other in their battle against the cunning mafia bosses who manipulated the city mayor. Their bromance, though unconventional, was a delightful element, especially given the age gap between the two characters.

Despite their differing personal reasons, their shared goal of making the villains face justice united them. The supporting cast was also outstanding, providing solid backup throughout the story.

I was particularly impressed by rookie actress Mi Joo (Lee Sun Bin), whose dedication to her role shone brightly. In fact, her performance even outshone Soo Young’s portrayal for me, though the overall dynamics of the team made this a minor detail in the grand scheme of things. The 7-man heist team worked seamlessly together, keeping the narrative focused and avoiding unnecessary distractions.

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Squad 38 Series Musings

Squad 38 delivers a thrilling and entertaining ride as a clever con artist and his sharp-witted team join forces with a determined tax officer to recover unpaid revenues from the ultra-rich.

With its exhilarating schemes and strategic deceptions, the drama elevates a straightforward premise into a gripping spectacle. Despite tackling a serious issue, the protagonists are crafted as modern-day Robin Hoods—charismatic yet principled individuals committed to ensuring that no one escapes their tax obligations.

While their tactics may not be legally sound, the show effectively highlights the frustrating reality of corruption, where those in power manipulate the system to their advantage. Sometimes, when justice is out of reach, unconventional methods become the only viable solution—so long as no lives are at stake.

For those looking to take a break from rom-coms, Jung Do and his squad offer a fresh and exhilarating watch that keeps you hooked till the very end.

 


Photos: OCN

 

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