(Numbers)
(A Good Friend to Meet)
(All people, organizations, locations, and incidents...)
(in this drama are fictitious.)
(Episode 1)
This is yours, right?
Yes.
(Haebit Construction)
It's your favourite seaweed soup, Mr. Kim.
Have a warm bowl of this soup to fill you up,
so you can go back to working hard.
Thank you.
You aren't having much meat today.
Don't you like meat?
- I'm on a diet. - My goodness.
That isn't spicy.
My dad can't eat spicy food, either.
Whenever you're here,
you say, "three fried eggs, please."
I...
I truly dislike spicy food.
Even though you're an adult?
That's right.
Adults are the same too.
I still don't like spicy food...
and am still afraid of many things.
You're an adult with many problems.
I can eat spicy food...
and am not afraid of anything.
Don't worry about anything.
I don't know.
How many times do I have to check for you to believe me?
I have no information on the kid,
but since you're my friend,
I went through all the missing child reports for kids around his age,
searched hospital records,
and even questioned everyone around the construction site.
Nothing came up at all.
(Trustworthy police, safe country)
From now on,
you can live with me at my home.
With you and Ji Soo?
Also,
we'll never come back here.
Then won't you meet your police friend?
No.
Did you fight with him?
Yes.
You don't play with friends after a fight, either.
(Ten years later)
You jerks.
Get over here.
You're dead meat.
What's this?
I'm sorry. I'll take him home.
(Haeam Patrol Division)
I told you not to be intimidated by others, not to beat them up.
They started it first.
He's right. They started it.
That's right. Ho Woo didn't do anything wrong.
See?
Forget it. Let's go eat.
Look at him getting away so easily...
when he doesn't even have any parents.
Even dogs can sniff out strays.
- This is unbelievable. - I know.
Wait a minute.
They're just kids.
Mr. Jang.
Mr. Jang is so fast, isn't he?
I'm exhausted.
Mr. Jang has so much energy.
If we ever end up at the police station again,
let's call my grandma instead of Mr. Jang.
This happens every time and it's tiring.
We might've been beaten to death.
That could've been better.
Where does Mr. Jang get all that energy?
Whenever someone calls Ho Woo an orphan,
he goes berserk like that.
That's how a parent feels.
It's okay.
I don't have any memories to miss them.
Do you still...
not remember anything but your name?
Not even your parents' names?
That's why Mr. Jang took him to the police station several times,
but returned without finding anything.
Mr. Jang looked everywhere,
but there weren't any accidents reported...
the day he found me at the construction site.
Nor were there any missing child reports.
Does that mean someone abandoned their child or what?
That can't be possible.
You idiot.
- Are you serious? - I didn't mean that.
- That hurts. - Use your brain.
I'm here for the inspection,
but what should we do?
Should we purchase some steel?
What does it say in the supervision report?
(Supervision report, A report by the supervisor...)
(indicating whether the construction is going as planned)
There has been some progress in the construction,
but it says in the clause that it's allowed...
if the progress is within 5 to 10 percent.
We have to know how to determine that 5 to 10 percent.
- Let me see that. - Of course.
I think it's determined by the outer wall construction.
Let's eat first.
Have a nice day.
Ho Woo.
Coming.
All right.
Welcome.
We should go somewhere nice when we can use the company card.
Many construction sites have good food.
You're right.
Accountants would do a good job of rating restaurants like Michelin.
We get treated often and go everywhere,
so we know all the good restaurants.
I noticed yesterday...
that something seems off about Haebit Construction.
Oh, that?
It's rare for the numbers to add up from the start.
Sometimes the numbers are rounded off.
We can ignore it if it isn't a big amount,
but you have to find out where the difference comes from.
We can't start an investigation without that.
Just copy and paste in the values.
I wish we could do that and ignore the investigation.
Cooking oil.
How can the conclusion of the report change?
If the conclusion changes...
The project manager didn't mention anything.
He doesn't know anything.
If he doesn't, then who...
Is that why you told us to just paste in the values?
If the conclusion changes,
why make her do all that work when we won't need it?
Cover up the small things.
If we cook this right,
no one will be able to point out anything specific.
It's like they're talking in codes.
They're working so hard to build something...
that will be torn down.
Someone will trip over this.
Move this pallet, Mr. Kim.
- Okay. - Mr. Jang.
There were accountants here.
They come every quarter.
But this time, they were saying...
Look.
Are you studying to become a police officer like you wanted to?
If you go around fighting all the time,
you'll die alone or of fatigue.
(Steel storage yard)
And you should wear a hard hat.
Mr. Jang.
The cold air is getting in and the residents...
I haven't seen Yeo Jin today.
I didn't, either.
She's so busy...
- preparing for the police exam. - Right.
Haebit Construction, which had been known...
for its patent on modular construction,
has been decided to be liquidated.
Taeil, the accounting firm acting as the creditor for Haebit,
mentioned slow domestic demand...
as the main reason.
Let's hear from reporter No Gi Tae.
With the development of a patented technology...
that reduces the time and cost of construction,
Haebit Construction won a Minister's award...
that is only awarded to breakthrough technology.
It has been a month since discussion about their recovery started.
However, they were not able to overcome the capital shortage,
and the liquidation of the company has been decided.
What is he talking about?
No wonder...
the construction workers were saying something weird yesterday.
Is that what they were talking about?
Then our cafeteria...
Don't worry. I'll find out what's happening.
- Get out. - Get out.
We demand you, trespassers, to...
- get out. - Get out.
We demand an investigation into the bankruptcy of Haebit.
Why you...
You jerk.
- Get out. - Get out.
Stop.
Even if you beat everyone here up,
it's over for Haebit Construction.
(Notice of Liquidation)
Notice of liquidation?
(Taeil Accounting Firm)
Taeil Accounting Firm?
Haebit Construction is now bankrupt.
So stop causing trouble and leave.
Who says so?
Then what about the cafeteria and everyone here?
Who cares about that piece of paper?
Who do you think you are?
Us?
We are the lifeline of companies.
If we want,
we can easily get rid of a company or let it survive.
We have the power to give or take away its life.
That's absurd.
I don't care if it is.
Accounting only look at the numbers.
Numbers?
I don't expect a thug that only picks fights to understand.
Let the grown-ups do our work and leave.
You think being old makes you a grown-up?
You make money by stabbing others in the back...
and call that success.
You're scum.
Why do you care so much about money?
Do whatever you want.
I'll make sure...
to be an obstacle to the end.
You can't save anything with your contemptible fists.
Your anger?
It's powerless.
Watch what this piece of paper written by an accounting firm...
can do from here on.
(Withdraw the Bankruptcy)
(Prevent All Falling Accidents)
(Korean Buffet, 5 dollars)
(Haebit Construction site cafeteria)
- Ho Woo, take a look at this. - Look.
You did a good job.
(Thank you)
Thank you.
(I'm sorry)
I'm sorry.
- Wait. - Where are you going?
(Beware of falling)
Mr. Jang.
Mr. Jang...
Mr. Jang?
Mr. Jang.
Open your eyes, Mr. Jang.
Mr. Jang?
Mr. Jang.
Help.
Is anyone here?
Please help us, someone.
Please open your eyes, Mr. Jang.
Help me.
Please!
(Leading Construction Technology Developing Company Haebit,)
(Bankrupt Due to Poor Management and Financial Difficulties)
(Is there a possibility for the liquidation value...)
(and the going concern value to represent different amounts...)
(Notice of Liquidation)
(Taeil Accounting Firm)
I don't know.
- Please take a closer look. - You have to leave.
It doesn't make sense that this paper has all that power.
- Please. - Please leave.
I can't help you, so please leave.
You should leave.
Please take one more look.
(Tax Accountant Go Dong Hyub)
(Son Hyun Woo Accounting Office)
(Smart Accountant Academy)
(Accountant Academy)
An accountant?
Yes, an accountant.
I don't know if they're all cautious about going up against Taeil...
or if only insiders can understand,
but no one gave me an answer.
The police and prosecution...
just say they don't know because the accountants have authority.
You can't become an accountant just because you want to.
I have to figure out...
why this happened...
to Mr. Jang and us.
I'm going to join Taeil Accounting Firm...
and find out.
(CPA Examination Sample Tests)
That is the same as the market value.
It depends on the credit.
Let's say the rate continues to rise.
(300 percent acceptance guarantee system)
Ho Woo.
You should eat first.
He really should eat.
Jang Ho Woo, you should eat first.
(Certificate of Acceptance, Commissioner, SMPA)
You did it.
Continue studying.
(Test Identification Slip, CPA committee)
(Numbers)
(CPA Jang Ho Woo)
Hello.
- Eun Jung. - Hello.
- Welcome to the firm. - Thank you.
Hello.
- I heard you were joining. - I see.
Hello.
Don't be shy to ask whenever you have a question.
Han Seung Jo.
I knew I'd find you here.
Seriously.
Don't you know we have a training session for the new staff today?
Why do I have to be at the new staff's training session?
You have to show your face...
and meet people to be named partner later.
Since when showing up was the secret to becoming a partner?
Being a good accountant is a must.
You must know we need to be more than that.
A timely hit, the winning hit...
- is this. - Yoon Sung Min.
I told you to stop watching baseball.
You must be right.
He'd do anything...
to become partner at Taeil.
Even he is here.
Hello, Director Sim Hyung Woo.
(Director, Director-level accountant)
Say hello.
Too bad my father isn't the vice president.
I'll catch you later.
I heard the new employees were chosen through a blind test.
It doesn't seem that different from when it wasn't a blind test.
Didn't you hear?
A high school graduate CPA was hired this time.
A high school graduate?
Unbelievable, right?
They only hire Hanguk and Myungin University graduates.
I'm sure it must've shown he didn't go to university at the interview.
- We will soon... - How did he pass?
- Jun Soo. - begin the training session...
for the new staff.
- See you. - See you.
- Please take your seats. - High school graduate?
- Hello. - Hi.
Did you hear a high school graduate was hired this year?
Excuse me?
- Yes. - Seriously?
I'm the only one that didn't know.
A high school graduate won't be able to survive here.
From the work to creating teams,
and how to deal with clients,
everything is taught by seniors at our universities.
Didn't you hear that a high school graduate was hired...
by a senior from your university?
No, I didn't.
Then was it a high school senior?
I didn't go to university.
I also took a GED for high school,
so I have no seniors.
I see.
You are...
the high school graduate accountant.
You should've told me.
Let me introduce...
Vice President Han Je Kyun of Taeil Accounting.
(2023 Taeil Accounting New Staff Training Session)
(Core Talent of Korea's Best Taeil Accounting)
You aren't anything like the vice president, Seung Jo.
It can't be easy for father and son to be so different.
I warmly congratulate you...
for becoming part of Taeil,
Korea's best and biggest accounting firm.
This year, we wanted to especially emphasize...
the ethics of an accountant...
and play our part in social responsibility,
so we hired you through a blind test...
in order to seek change.
(Hanguk University Graduates Room, The high school graduate is in D15.)
Changes can make you uncomfortable in the beginning,
but we should focus...
on the synergy these changes can bring us.
Using this change as a stepping stone,
Taeil will create opportunities.
You will be the center of this history.
Do you believe this?
- What is it? - Look.
You will grow into the best in Korea.
The biggest number of companies in Korea...
- Is this true? - Look at this.
Excuse me.
Please be quiet.
- How is this possible? - I don't know.
It's about the high school graduate.
He's just like an ugly duckling.
I feel so bad for him.
As the best in our field, Taeil Accounting...
often becomes the target...
of other accounting firms in Korea.
I hope you consider it an honour and mutiny...
that lives up to Taeil's reputation and enjoy it.
(2023 Taeil Accounting New Staff Training Session)
(Core Talent of Korea's Best Taeil Accounting)
- Wait. - What is it?
Let's go. We don't want to be late.
Isn't he one of the new accountants?
But he doesn't have any files.
Come on.
For Project Zebra,
- let's have Kim Hyun Min, - Yes.
- Yoo Kang Jae, - Yes.
and...
- Cho Woo Chan, - Yes.
- and Lee Ki Hyun. - Yes.
These four will meet me in the meeting room at 2pm.
This is the team from Project Lion.
- Ok Sun Ho. - Yes.
- Lee Min Jung. - Yes.
And...
Jung Yu Jung.
I've been assigned to Project Wolf and many other tasks.
That's good.
Another task won't make a big difference.
Seriously?
Excuse me.
I haven't been assigned to anything.
So what?
- Excuse me. - What does that have to do with me?
That's what I was asking.
Since she has a lot on her plate, I could step in.
Is it too much?
No, I can handle it.
Does he think all accountants are the same?
He wants to work so bad.
You can take him when you're in charge.
Wait a second.
How could you be so cruel?
Then why are you being so hard on me?
That hurts.
(Job Application Form)
Seung Jo must've used his authority to hire him.
(People's Entertainment)
Vice President Han Je Kyun.
This is Koo Jun Tak of People's Entertainment.
I prepared everything you told me to,
but I'm still worried.
We'll be okay, right?
Of course.
Yes, goodbye.
How is the audit for People's Entertainment going?
How have you been, CEO Koo?
Hello, Mr. Kang.
It's good to see you again this year.
- Shall we? - Yes.
Senior Manager Kang Hyun, who was in charge...
of People's Entertainment for the past two years, is there.
(Senior Manager, Accountant with around 10 years of experience)
Two years...
seems long enough for him to have gotten close...
to the employees there.
That's right.
I've told the people at People's Entertainment...
to be meticulously prepared for the audit,
but it won't seem weird at all for them to get either...
an adverse audit opinion or a disclaimer of opinion.
It is up to the accountant in charge of deciding...
whether to turn a blind eye or raise an issue.
What do you think?
You may outrank him at the moment,
but Kang Hyun was your supervisor...
when you first joined the firm.
You must know him better.
(Income Statement)
(File, Home, Insert, Layout)
I'm still at square one.
No one is here.
I'm here. I'm right here.
I am Jang Ho Woo, one of the new accountants.
I'm not working on anything,
so I can start any project right away.
I am certain I can carry out any task you ask for.
What are you talking about?
Aren't you in charge of a project...
and here to select new staff?
No, I'm not in charge of a project.
I see.
Then...
I'm Senior Associate Jin Yeon A,
in charge of the new employees' training.
I'm here to tell you there will soon be training at the auditorium.
Unbelievable.
I have a question.
What is it?
Lion, Wolf, Zebra...
Why are all the projects named after animals?
Can't you use the real names instead of fake ones?
We can't let rumours about the situations...
certain companies are in flood the market,
especially if it's a listed company.
- The stock prices would... - Go crazy.
That's why even accountants in the same firm...
can't know or ask about other teams' projects.
And of course, stock trading using inside information is prohibited.
Thank you. I was truly curious.
Can I ask you if I have other questions?
What?
You said you're in charge of the new employees.
Yes, that's true.
Thank you.
I shouldn't have said yes, right?
First, the tax department.
They deal with not only the corporate tax and income tax,
but also transfer tax, inheritance tax, and property tax.
They handle tax issues between companies and executive families.
The second department in accounting is auditing.
As you know, they're in charge of auditing and the companies'...
accounting-related issues.
Lastly, the advisory department.
The advisory department is in charge of everything else in business...
except tax and auditing.
From corporate workout, mergers and acquisitions,
sale of assets, and financial advisory,
they handle what you have seen on the news.
Watch carefully.
That man is...
definitely somewhere in this department.
As the work requires advanced expertise and skills,
a new hire isn't likely to be assigned to a big project...
of an advisory team.
Let's move on.
Senior Manager Han Seung Jo?
How does he feel to have the firm's vice president as the father?
He must be happy to be successful and to come from a rich family.
Wouldn't it be like playing cards with all joker cards?
Is that why he's rude?
Our vice president could be considered as the Joker.
It was his idea to blindly select new hires this year.
He also hired a hearing-impaired barista at the firm's café.
"Noblesse oblige." He's amazing.
If I had a father like him, I'd be smiling all the time.
Not only that, but I'd also eat with him...
- and go to the sauna with him. - Eat this.
Thank you.
You should have asked me first...
Hello.
Certainly, all public announcements published...
by accounting firms are important.
However, the most important one is the audit report.
Our audit reports influence not only the company...
but also the shareholders.
More than anything else, they require extra care.
Profits and losses look good, but they don't have enough cash flow.
You scum.
Stand straight!
How dare you handle it like that?
Dad, I can explain...
As the major shareholder, even if Bo Sung tries...
to shove money into it,
you should have been firm and stopped him.
Are you sure that you covered up the mess he created in the books?
Yes, I did as you told me.
If it gets revealed, you will be responsible for it all, got it?
Darn it.
Goodness.
I am sure...
that Bo Sung's intention was good.
After having a meeting with China, when an article...
about my duty-free business was published, the stock price soared.
You punk!
That place where you wanted to open up your business,
the branch office reassessment went haywire,
so they're about to go bankrupt.
If you want to start something, you should know the details.
There's no authenticity in your lies.
You're amazing. Now, you look like a real chairman.
Why you...
The prosecutors could be after us for embezzlement and malfeasance.
You'd better come to your senses.
We are here for you...
to prevent such a thing.
Generally, embezzlement and malfeasance occur...
when shareholders lose their money.
In other words, if we make them gain money instead,
the problem will disappear right away.
What if Sangha Group takes over People's Entertainment?
Then the problem will be yours.
Sangha Group would be taking over a company at the risk of de-listing.
What else can I do?
Should I let my son get arrested?
First, do everything you can so that People's Entertainment...
gets an unqualified opinion...
from this year's audit.
Once you stabilize the company's financials with recapitalization,
you may take over the company.
As long as you follow this order and do it on time,
both you and your son will be safe.
What if People's Entertainment doesn't get an unqualified opinion?
It will be a fiasco.
We will take care of it...
with the accounting firm.
Gosh, I knew that you would handle it.
Three years ago, when they conducted a surprise slush fund investigation,
what he pulled off was unbelievable.
Gosh.
Like father, like son,
they aren't much different from one another.
It's unfortunate for Sangha Group,
but it's good news for our accounting firm.
As a result, the pitch was a piece of cake.
(Pitch: a presentation of services to clients to get a project)
That is true.
We got a mergers and acquisitions case without intending to.
An incompetent CEO is...
the most competent client for an accounting firm.
They definitely deserve an unqualified opinion.
There's no serious error for a disclaimer of opinion.
If we disclaim our opinion, and they get de-listed,
the shareholders will protest and sue us.
The consequences will be serious.
If we take the easy way out to satisfy everyone...
when they deserve a disclaimer of opinion,
the worst consequence would be when a problem rises.
If we give an unqualified opinion, and the firm gets in trouble,
how will you handle that?
Aren't you going overboard with something that hasn't happened?
Besides, who wants a disclaimer of opinion?
Neither People's Entertainment, their shareholders,
their lending banks, nor creditors want that.
This disclaimer of opinion is for whom?
Aren't public accountants supposed to work for the public?
If something looks doubtful,
isn't it only right to give them a disclaimer of opinion?
It requires prudence.
An accounting firm's disclaimer of opinion can result...
in de-listing of the company.
In other words, the fate of everyone with interest in the company...
depends on the accounting firm's decision.
Haebit Construction is now bankrupt.
Mr. Jang?
Mr. Jang.
Mr. Jang!
That will be all for today.
Thank you for listening.
- Thank you. - Thank you.
He will think it over,
but Mr. Kang is unlikely to give a disclaimer of opinion.
It may be called a disclaimer of opinion,
but it's the same as a death sentence.
He has known CEO Koo for several years.
It won't be easy to betray him.
It will not be easy.
However, it must be done.
I will take care of it without causing problems.
I'll call you back.
You must be busy.
Just like any other busy season.
You once said...
that doing the best may not be for the best.
Do you remember?
When I was a new staff member,
I could have reviewed a sample,
but I insisted on reviewing the entire account.
I almost stopped you from finishing the report.
It's what you told me back then.
He may be doing his best,
but it may not be the best for everyone.
It came to my mind today all of a sudden.
There was an obvious answer that everyone agreed with,
but why did I insist on it...
thinking that it was my conviction?
Are you saying there's something...
I'm not allowed to try my best?
It seemed like you had something to tell me...
by bringing up past stories you don't even like.
I get that you want to say...
the answer people say is okay is also the best for everyone.
But who's included in the "people" in this case?
And who is "everyone?"
The documents I mentioned aren't here.
I asked you about them days ago. Why are they still not here?
I'm not able to do any work because of this.
Hurry up and bring it to me now.
I mentioned this to you ages ago. How come they're still not here?
Bring them over right now.
Senior Associate Park.
- What is it? - Is there anything I can help with?
I'm fine. Just go do your job.
My job.
I have nothing to do. That's why I'm asking for work.
I'm currently not involved in any projects,
so I was thinking I'd help with whatever you're doing.
It's Teacher.
- Pardon? - Regardless of rank,
that's the official term that accountants call each other here.
Oh, right. Teacher.
Teacher Jang Ho Woo. You don't have any work?
That's right.
Have you ever seen results without cause?
Haven't you thought that there must be a reason...
why no one needs you on their team?
What could that reason be?
I couldn't figure it out, no matter how much I tried, Teacher.
You must've misunderstood me.
We may call each other Teacher here,
but I didn't mean I'd teach you anything.
Is it because I didn't go to college?
I may not have a college degree, but I passed the accountant exam.
And I went through the proper process to join this firm.
Why is it suddenly a problem that I didn't go to college?
Do you think that's the reason?
If you think that's it, then you must be right.
Do you still have more to say?
I don't have anything to say, but I do have a lot to do.
Send it to me for review once you're done.
Yes, sir.
What will you do if you meet him looking like this?
Wasn't there anyone who told you that you shouldn't come up here?
Didn't you run away from the office?
It seems like you went to the restroom.
Unfortunately,
your anger doesn't have any power to it.
Do you really believe people won't work with you...
and bully you because you didn't go to college?
"We don't want an accountant without a college diploma..."
"and muddying the waters."
- Isn't that it? - You're wrong.
Whether you only went to high school or middle school,
none of the accountants here...
care at all.
Who cares when your paycheck isn't coming out of my pocket?
- Then why... - Regardless of your education,
you joined my team...
and you're affecting my income?
Now, that's a different story.
Is this about money?
This is about whether you can prove...
that you can pull your own weight...
as a team member.
Prove it?
Time Report.
You would've heard of it during the New Staff Orientation.
It's a Profitability Evaluation to go over...
how many accountants were on this case, spent how much time,
and made how much money in profit.
(Notice, Time Code Approval)
How many did we get assigned?
Six.
Oh, with six staff, we should be able to work with ease.
Wait, why don't you look relieved?
We're working with six people. I'm worried we might spend...
all that time and not make enough profit.
It's better to take five guys who are trustworthy.
It might be more physically tiring, but we'd feel a lot more at ease.
You're right. If one of them messes up,
the whole team has to pay the price.
One time, a new staff did...
such a thorough job of messing things up.
He practically dug a grave to bury the entire team in.
The size of the grave was like a royal tomb.
This could mean getting passed over for raises, bonuses, and promotions,
and you might end up with an incapable teammate for a whole year.
Of course, you can't make such decisions lightly.
But what? School relations and educational background?
Do you think it's that easy?
If it were you, would it be that simple?
Then why don't you just say it outright like,
"This is this, and that's that?"
This place isn't a school.
You might have a duty to learn,
but we don't have a duty to teach you.
And even if someone teaches you, it's for one's own benefit.
It's not for your sake.
Besides, risk analyses, valuations, and expected earnings...
Shouldn't you be familiar with these terms if you're an accountant?
You are a clear risk that you didn't go to college,
your capability is unknown,
and your teamwork hasn't been experienced by anyone before.
Naturally, the expected earnings become unclear.
You would've figured it out soon...
if you had thought about it like an accountant.
Did you not see it because you were anxious?
Why were you in such a rush to get here...
that you even skipped college?
What on earth do you want to do here?
Forget it.
I'm not curious. I don't need to know.
Go downstairs unless you're going to smoke.
Even if I were in charge,
I wouldn't choose you to be on my team.
Hello?
There you go.
What's this?
It's my special kimchi jjigae.
Shall we try it?
I even bought meat to cook this kimchi jjigae for you guys.
Okay. Let's drink.
How is it? Isn't it good?
- It's salty. - I want a refund.
- This is salty? - Add some more water.
If this is salty, you guys are...
- It's salty. - This is salty?
The liquor tastes sweet today.
My life is so bitter.
Gosh, whether it's a police officer on probationary employment...
or an accountant in training...
Do you have to put it that way?
There are only the best of the best at an accounting firm.
And I'm just trying to find a space among them.
That's my job every single day.
Why?
I only have a high school diploma.
Sure. I know how that feels.
No matter how I look at it, Ho Woo should've gone...
to college before becoming an accountant.
Still.
It's better than having to deal with drunks for the past few months.
And it's better than having loans piled up,
but not having customers, making me work part-time during the day.
Besides, you have a friend like me by your side.
Who are you?
Hey. You tell me.
When life is at its worst and you feel so down,
who do you think of?
I think of 911 responders.
Right, 911.
It's not you.
Seriously, 911... Hey, come here.
- You should sleep. - Okay.
Did the bank give us this certificate?
- Here you go. - You can't send it like this.
Request it again after you include the financial statement.
Yes, sir.
(Data, Get external data)
This is about whether you can prove...
that you can pull your own weight...
as a team member.
Prove it?
I wasn't trapped.
I was just sitting still.
(Shred and recycle)
Teacher.
If it's okay with you, would you like me to copy those for you?
There's quite a lot.
It's fine.
- Thank you. - Of course.
Are you not done copying the Iron Project material?
I'm almost done.
- Bring them to the meeting room. - All right.
Excuse me. This time, can you send an email instead of making copies?
Yes, I can.
Hey, so...
I need to receive a fax, write comments on it,
and send it to another team.
Could you receive the fax for me?
Of course.
But it's coming from the UK. Because of the time difference,
it won't get here until early morning.
Yes, sir. I understand.
Will you really be okay?
What comment should I write on it once I receive the fax?
I'll organize that and send it to you.
Yes, sir.
Who's setting up the meeting room?
Pushover Jang is doing it now.
Then at 3pm, my team will borrow him.
You have to be sure to send him back by 4pm.
I need him to go to the bookbinding room.
Pushover Jang?
Is this the best you can do besides get angry?
Do you even know what people are calling you?
Pushover Jang.
I think that's what they're calling me.
How can you be smiling?
I'm no longer invisible, at least.
Even if I'm a pushover, I'm someone they can see.
I've been looking for you. What are you doing there?
What's this?
Sorry, sir.
I'm someone people even look for when I'm not around.
Compared to being invisible,
it's huge progress.
Why are you trying so hard to stay here?
It doesn't have to be this place necessarily.
- If you go somewhere else... - It has to be this place.
So why is that?
I want to become the nucleus of Taeil Accounting.
Nucleus?
Do you mean something like the core manpower or something?
Oh, core manpower.
That should come first, I guess.
What are you saying?
Then let me ask you one thing too.
Last time,
why did you do that to me?
What do you mean by last time?
On the rooftop.
Why did you teach me...
what I was doing wrong?
Even if you taught me something,
it wouldn't be for my own sake.
You said it was for the benefit of the person who taught me.
What benefit did you get out of it?
What do you, Accountant Han Seung Jo,
get out of teaching me?
You go to the rooftop every chance you get.
You seem to be so comfortable at work.
No way. I'm in the same building as you.
Do you think people are considerate of you...
because you did well?
They're not being considerate. It's more like they're excluding me.
And I know that's all thanks to you, Dad.
And once you take the Chairman's office as you wish,
it'll only get worse.
So?
Did you feel so lonely at work...
that you hired an accountant with only a high school diploma?
Where would you use such a thing?
How dare he come here with nothing but a high school diploma?
The punk who dared to apply here...
and the punk who went ahead and hired him...
That thing will be fired soon, and that's final.
You might end up getting caught and showing your true colours.
People can't even imagine what you're capable of doing...
out of greed.
But isn't it so fascinating?
They don't even know that you're two-faced.
And yet, they call you the Joker.
- Han Seung Jo. - So you should watch out.
It's not even enough that you used your son as a chess piece.
You even gave up being human to get to where you are now.
I could ruin everything for you.
Don't touch anyone from now on.
Jang Ho Woo.
Let me answer the question you asked me earlier.
What do I get out of it?
A wild card.
A card that's nothing but can also become anything at the same time.
No one can predict what it is, so even in an obvious fight,
you can use this card to shake up the whole game.
Like a joker in a stack of playing cards?
I can't tell what you have on the inside from looking at you.
You're just like a joker too.
Figures. There are two jokers in a stack of cards.
So, Jang Ho Woo...
You should join my team.
(Numbers)
Without an inquiry letter,
the audit report and everything will be ruined!
I'll do it.
Do you think Jang Ho Woo will be able to get the inquiry letter?
We won't get it even if an accountant's grandpa goes himself.
Oh, my gosh!
Didn't you hear me say to take a number and wait?
How dare you try to cut in line?
I'm not some strange guy. I'm an accountant.
Let's plant a guy.
Think of it like installing a security camera.
You want to work under Sim Hyung Woo?
Unless you want to get in trouble, get out of there right now.
If that happens, 41 million dollars isn't the issue.
The stock prices will go through the roof.
What happened?
There weren't any particular issues within the audit team.
Did you just turn me down...
when you can't even tell apart friends from enemies?
It seems like friends and enemies aren't decided by people...
but by timing.