Crime entertainment based on the Korean drama “Squad 38”. Directed by Ueda Shinichiro, best known for ”One Cut of the Dead”.
One day, Kumazawa (Uchino Seiyo), who works at the tax office, falls for a clever scam planned by the genius con artist Himuro (Okada Masaki) and is swindled out of a large amount of money. With the help of his best friend detective, Kumazawa tracks Himuro down, but when Himuro gives up on the idea, Kumazawa is forced to team up with Himuro on a daring tax collection scheme…