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1
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(Numbers)
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(A Good Friend to Meet)
3
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(All people, organizations, locations, and incidents...)
4
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(in this drama are fictitious.)
5
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(Episode 1)
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This is yours, right?
7
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Yes.
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(Haebit Construction)
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It's your favourite seaweed soup, Mr. Kim.
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Have a warm bowl of this soup to fill you up,
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so you can go back to working hard.
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Thank you.
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You aren't having much meat today.
14
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Don't you like meat?
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- I'm on a diet. - My goodness.
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That isn't spicy.
17
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My dad can't eat spicy food, either.
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Whenever you're here,
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you say, "three fried eggs, please."
20
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I...
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I truly dislike spicy food.
22
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Even though you're an adult?
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That's right.
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Adults are the same too.
25
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I still don't like spicy food...
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and am still afraid of many things.
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You're an adult with many problems.
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I can eat spicy food...
29
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and am not afraid of anything.
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Don't worry about anything.
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I don't know.
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How many times do I have to check for you to believe me?
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I have no information on the kid,
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but since you're my friend,
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I went through all the missing child reports for kids around his age,
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searched hospital records,
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and even questioned everyone around the construction site.
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Nothing came up at all.
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(Trustworthy police, safe country)
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From now on,
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you can live with me at my home.
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With you and Ji Soo?
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Also,
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we'll never come back here.
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Then won't you meet your police friend?
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No.
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Did you fight with him?
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Yes.
49
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You don't play with friends after a fight, either.
50
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(Ten years later)
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You jerks.
52
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Get over here.
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You're dead meat.
54
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What's this?
55
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I'm sorry. I'll take him home.
56
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(Haeam Patrol Division)
57
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I told you not to be intimidated by others, not to beat them up.
58
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They started it first.
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He's right. They started it.
60
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That's right. Ho Woo didn't do anything wrong.
61
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See?
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Forget it. Let's go eat.
63
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Look at him getting away so easily...
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when he doesn't even have any parents.
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Even dogs can sniff out strays.
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- This is unbelievable. - I know.
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Wait a minute.
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They're just kids.
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Mr. Jang.
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Mr. Jang is so fast, isn't he?
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I'm exhausted.
72
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Mr. Jang has so much energy.
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If we ever end up at the police station again,
74
00:04:31,851 --> 00:04:34,020
let's call my grandma instead of Mr. Jang.
75
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This happens every time and it's tiring.
76
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We might've been beaten to death.
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That could've been better.
78
00:04:44,830 --> 00:04:47,601
Where does Mr. Jang get all that energy?
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Whenever someone calls Ho Woo an orphan,
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he goes berserk like that.
81
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That's how a parent feels.
82
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It's okay.
83
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I don't have any memories to miss them.
84
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Do you still...
85
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not remember anything but your name?
86
00:05:09,690 --> 00:05:10,791
Not even your parents' names?
87
00:05:13,630 --> 00:05:16,399
That's why Mr. Jang took him to the police station several times,
88
00:05:16,400 --> 00:05:18,031
but returned without finding anything.
89
00:05:19,700 --> 00:05:21,500
Mr. Jang looked everywhere,
90
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but there weren't any accidents reported...
91
00:05:24,671 --> 00:05:26,210
the day he found me at the construction site.
92
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Nor were there any missing child reports.
93
00:05:29,440 --> 00:05:31,981
Does that mean someone abandoned their child or what?
94
00:05:33,210 --> 00:05:34,551
That can't be possible.
95
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You idiot.
96
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- Are you serious? - I didn't mean that.
97
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- That hurts. - Use your brain.
98
00:05:46,031 --> 00:05:47,830
I'm here for the inspection,
99
00:05:49,231 --> 00:05:50,330
but what should we do?
100
00:05:51,070 --> 00:05:52,471
Should we purchase some steel?
101
00:05:52,731 --> 00:05:54,170
What does it say in the supervision report?
102
00:05:54,171 --> 00:05:55,370
(Supervision report, A report by the supervisor...)
103
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(indicating whether the construction is going as planned)
104
00:05:56,671 --> 00:05:58,439
There has been some progress in the construction,
105
00:05:58,440 --> 00:06:01,280
but it says in the clause that it's allowed...
106
00:06:01,281 --> 00:06:02,910
if the progress is within 5 to 10 percent.
107
00:06:02,911 --> 00:06:05,209
We have to know how to determine that 5 to 10 percent.
108
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- Let me see that. - Of course.
109
00:06:08,580 --> 00:06:10,520
I think it's determined by the outer wall construction.
110
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Let's eat first.
111
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Have a nice day.
112
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Ho Woo.
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Coming.
114
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All right.
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Welcome.
116
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We should go somewhere nice when we can use the company card.
117
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Many construction sites have good food.
118
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You're right.
119
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Accountants would do a good job of rating restaurants like Michelin.
120
00:06:39,510 --> 00:06:42,481
We get treated often and go everywhere,
121
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so we know all the good restaurants.
122
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I noticed yesterday...
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00:06:45,750 --> 00:06:48,260
that something seems off about Haebit Construction.
124
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Oh, that?
125
00:06:49,661 --> 00:06:52,089
It's rare for the numbers to add up from the start.
126
00:06:52,090 --> 00:06:53,760
Sometimes the numbers are rounded off.
127
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We can ignore it if it isn't a big amount,
128
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but you have to find out where the difference comes from.
129
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We can't start an investigation without that.
130
00:07:00,601 --> 00:07:02,400
Just copy and paste in the values.
131
00:07:06,510 --> 00:07:09,710
I wish we could do that and ignore the investigation.
132
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Cooking oil.
133
00:07:16,981 --> 00:07:19,190
How can the conclusion of the report change?
134
00:07:20,390 --> 00:07:22,721
If the conclusion changes...
135
00:07:25,931 --> 00:07:27,759
The project manager didn't mention anything.
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He doesn't know anything.
137
00:07:29,200 --> 00:07:31,171
If he doesn't, then who...
138
00:07:34,640 --> 00:07:36,670
Is that why you told us to just paste in the values?
139
00:07:36,671 --> 00:07:38,009
If the conclusion changes,
140
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why make her do all that work when we won't need it?
141
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Cover up the small things.
142
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If we cook this right,
143
00:07:45,650 --> 00:07:48,220
no one will be able to point out anything specific.
144
00:07:48,221 --> 00:07:50,721
It's like they're talking in codes.
145
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They're working so hard to build something...
146
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that will be torn down.
147
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Someone will trip over this.
148
00:08:00,590 --> 00:08:03,060
Move this pallet, Mr. Kim.
149
00:08:03,061 --> 00:08:04,630
- Okay. - Mr. Jang.
150
00:08:07,570 --> 00:08:08,940
There were accountants here.
151
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They come every quarter.
152
00:08:11,541 --> 00:08:13,639
But this time, they were saying...
153
00:08:13,640 --> 00:08:14,681
Look.
154
00:08:15,241 --> 00:08:17,510
Are you studying to become a police officer like you wanted to?
155
00:08:18,281 --> 00:08:20,449
If you go around fighting all the time,
156
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you'll die alone or of fatigue.
157
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(Steel storage yard)
158
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And you should wear a hard hat.
159
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Mr. Jang.
160
00:08:35,261 --> 00:08:37,700
The cold air is getting in and the residents...
161
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I haven't seen Yeo Jin today.
162
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I didn't, either.
163
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She's so busy...
164
00:08:45,641 --> 00:08:47,579
- preparing for the police exam. - Right.
165
00:08:47,580 --> 00:08:49,510
Haebit Construction, which had been known...
166
00:08:49,511 --> 00:08:51,449
for its patent on modular construction,
167
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has been decided to be liquidated.
168
00:08:53,281 --> 00:08:56,250
Taeil, the accounting firm acting as the creditor for Haebit,
169
00:08:56,251 --> 00:08:58,520
mentioned slow domestic demand...
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as the main reason.
171
00:09:00,421 --> 00:09:01,891
Let's hear from reporter No Gi Tae.
172
00:09:02,720 --> 00:09:05,589
With the development of a patented technology...
173
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that reduces the time and cost of construction,
174
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Haebit Construction won a Minister's award...
175
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that is only awarded to breakthrough technology.
176
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It has been a month since discussion about their recovery started.
177
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However, they were not able to overcome the capital shortage,
178
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and the liquidation of the company has been decided.
179
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What is he talking about?
180
00:09:21,511 --> 00:09:23,910
No wonder...
181
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the construction workers were saying something weird yesterday.
182
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Is that what they were talking about?
183
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Then our cafeteria...
184
00:09:34,391 --> 00:09:36,921
Don't worry. I'll find out what's happening.
185
00:09:40,931 --> 00:09:43,431
- Get out. - Get out.
186
00:09:44,131 --> 00:09:46,969
We demand you, trespassers, to...
187
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- get out. - Get out.
188
00:09:49,940 --> 00:09:53,041
We demand an investigation into the bankruptcy of Haebit.
189
00:09:57,181 --> 00:09:58,381
Why you...
190
00:09:58,450 --> 00:09:59,880
You jerk.
191
00:09:59,881 --> 00:10:02,281
- Get out. - Get out.
192
00:10:54,541 --> 00:10:55,541
Stop.
193
00:11:11,490 --> 00:11:13,420
Even if you beat everyone here up,
194
00:11:13,421 --> 00:11:15,021
it's over for Haebit Construction.
195
00:11:22,301 --> 00:11:23,301
(Notice of Liquidation)
196
00:11:23,302 --> 00:11:24,531
Notice of liquidation?
197
00:11:27,470 --> 00:11:29,270
(Taeil Accounting Firm)
198
00:11:29,271 --> 00:11:30,740
Taeil Accounting Firm?
199
00:11:34,641 --> 00:11:36,511
Haebit Construction is now bankrupt.
200
00:11:37,681 --> 00:11:39,781
So stop causing trouble and leave.
201
00:11:40,980 --> 00:11:42,181
Who says so?
202
00:11:43,151 --> 00:11:45,421
Then what about the cafeteria and everyone here?
203
00:11:46,190 --> 00:11:47,990
Who cares about that piece of paper?
204
00:11:49,021 --> 00:11:50,391
Who do you think you are?
205
00:11:51,131 --> 00:11:52,230
Us?
206
00:11:53,631 --> 00:11:55,761
We are the lifeline of companies.
207
00:11:56,431 --> 00:11:58,170
If we want,
208
00:11:58,171 --> 00:12:00,730
we can easily get rid of a company or let it survive.
209
00:12:01,401 --> 00:12:03,001
We have the power to give or take away its life.
210
00:12:04,440 --> 00:12:05,540
That's absurd.
211
00:12:05,541 --> 00:12:06,671
I don't care if it is.
212
00:12:07,141 --> 00:12:08,781
Accounting only look at the numbers.
213
00:12:09,340 --> 00:12:10,381
Numbers?
214
00:12:11,511 --> 00:12:14,720
I don't expect a thug that only picks fights to understand.
215
00:12:15,320 --> 00:12:17,921
Let the grown-ups do our work and leave.
216
00:12:24,761 --> 00:12:26,460
You think being old makes you a grown-up?
217
00:12:27,830 --> 00:12:30,730
You make money by stabbing others in the back...
218
00:12:30,830 --> 00:12:32,531
and call that success.
219
00:12:33,271 --> 00:12:34,370
You're scum.
220
00:12:35,200 --> 00:12:37,001
Why do you care so much about money?
221
00:12:38,771 --> 00:12:40,811
Do whatever you want.
222
00:12:41,141 --> 00:12:42,781
I'll make sure...
223
00:12:43,580 --> 00:12:45,580
to be an obstacle to the end.
224
00:12:47,110 --> 00:12:49,980
You can't save anything with your contemptible fists.
225
00:12:51,220 --> 00:12:52,391
Your anger?
226
00:12:53,021 --> 00:12:54,391
It's powerless.
227
00:12:55,620 --> 00:12:58,830
Watch what this piece of paper written by an accounting firm...
228
00:12:59,490 --> 00:13:01,401
can do from here on.
229
00:13:17,141 --> 00:13:18,381
(Withdraw the Bankruptcy)
230
00:13:19,850 --> 00:13:21,381
(Prevent All Falling Accidents)
231
00:13:23,350 --> 00:13:25,720
(Korean Buffet, 5 dollars)
232
00:13:27,350 --> 00:13:28,791
(Haebit Construction site cafeteria)
233
00:14:00,551 --> 00:14:04,120
- Ho Woo, take a look at this. - Look.
234
00:14:06,990 --> 00:14:08,729
You did a good job.
235
00:14:08,730 --> 00:14:09,930
(Thank you)
236
00:14:09,931 --> 00:14:10,931
Thank you.
237
00:14:10,932 --> 00:14:11,969
(I'm sorry)
238
00:14:11,970 --> 00:14:13,001
I'm sorry.
239
00:14:16,070 --> 00:14:17,740
- Wait. - Where are you going?
240
00:14:20,940 --> 00:14:28,921
(Beware of falling)
241
00:15:04,120 --> 00:15:05,190
Mr. Jang.
242
00:15:08,190 --> 00:15:09,220
Mr. Jang.
243
00:16:17,521 --> 00:16:18,690
Mr. Jang...
244
00:16:21,661 --> 00:16:23,200
Mr. Jang?
245
00:16:24,531 --> 00:16:25,570
Mr. Jang.
246
00:16:27,931 --> 00:16:29,141
Mr. Jang.
247
00:16:29,970 --> 00:16:31,271
Mr. Jang.
248
00:16:34,070 --> 00:16:36,411
Open your eyes, Mr. Jang.
249
00:16:36,840 --> 00:16:38,151
Mr. Jang?
250
00:16:39,850 --> 00:16:41,181
Mr. Jang.
251
00:16:43,080 --> 00:16:44,320
Help.
252
00:16:45,021 --> 00:16:47,120
Is anyone here?
253
00:16:47,521 --> 00:16:50,761
Please help us, someone.
254
00:16:51,631 --> 00:16:55,860
Please open your eyes, Mr. Jang.
255
00:16:58,171 --> 00:17:00,600
Help me.
256
00:17:02,470 --> 00:17:04,271
Please!
257
00:17:26,991 --> 00:17:28,730
(Leading Construction Technology Developing Company Haebit,)
258
00:17:28,731 --> 00:17:31,231
(Bankrupt Due to Poor Management and Financial Difficulties)
259
00:17:39,811 --> 00:17:41,069
(Is there a possibility for the liquidation value...)
260
00:17:41,070 --> 00:17:42,340
(and the going concern value to represent different amounts...)
261
00:17:46,850 --> 00:17:48,481
(Notice of Liquidation)
262
00:17:51,420 --> 00:17:53,291
(Taeil Accounting Firm)
263
00:17:55,890 --> 00:17:57,320
I don't know.
264
00:17:58,491 --> 00:18:00,290
- Please take a closer look. - You have to leave.
265
00:18:00,291 --> 00:18:02,829
It doesn't make sense that this paper has all that power.
266
00:18:02,830 --> 00:18:04,260
- Please. - Please leave.
267
00:18:04,261 --> 00:18:06,099
I can't help you, so please leave.
268
00:18:06,100 --> 00:18:07,329
You should leave.
269
00:18:07,330 --> 00:18:09,270
Please take one more look.
270
00:18:09,271 --> 00:18:11,040
(Tax Accountant Go Dong Hyub)
271
00:18:11,041 --> 00:18:14,271
(Son Hyun Woo Accounting Office)
272
00:18:24,951 --> 00:18:26,419
(Smart Accountant Academy)
273
00:18:26,420 --> 00:18:30,590
(Accountant Academy)
274
00:18:37,701 --> 00:18:38,771
An accountant?
275
00:18:39,531 --> 00:18:41,570
Yes, an accountant.
276
00:18:44,340 --> 00:18:47,670
I don't know if they're all cautious about going up against Taeil...
277
00:18:48,410 --> 00:18:50,711
or if only insiders can understand,
278
00:18:51,781 --> 00:18:53,951
but no one gave me an answer.
279
00:18:54,251 --> 00:18:56,451
The police and prosecution...
280
00:18:57,620 --> 00:18:59,721
just say they don't know because the accountants have authority.
281
00:19:00,051 --> 00:19:04,291
You can't become an accountant just because you want to.
282
00:19:07,430 --> 00:19:08,561
I have to figure out...
283
00:19:09,660 --> 00:19:10,860
why this happened...
284
00:19:12,870 --> 00:19:15,041
to Mr. Jang and us.
285
00:19:16,241 --> 00:19:18,471
I'm going to join Taeil Accounting Firm...
286
00:19:19,211 --> 00:19:20,570
and find out.
287
00:19:25,110 --> 00:19:27,981
(CPA Examination Sample Tests)
288
00:19:29,021 --> 00:19:31,820
That is the same as the market value.
289
00:19:32,150 --> 00:19:35,021
It depends on the credit.
290
00:19:35,221 --> 00:19:37,889
Let's say the rate continues to rise.
291
00:19:37,890 --> 00:19:39,491
(300 percent acceptance guarantee system)
292
00:19:46,231 --> 00:19:48,340
Ho Woo.
293
00:19:48,600 --> 00:19:51,170
You should eat first.
294
00:19:51,471 --> 00:19:53,610
He really should eat.
295
00:20:01,981 --> 00:20:04,451
Jang Ho Woo, you should eat first.
296
00:20:13,961 --> 00:20:16,129
(Certificate of Acceptance, Commissioner, SMPA)
297
00:20:16,130 --> 00:20:17,330
You did it.
298
00:20:22,570 --> 00:20:23,801
Continue studying.
299
00:20:30,110 --> 00:20:32,481
(Test Identification Slip, CPA committee)
300
00:20:52,570 --> 00:20:56,100
(Numbers)
301
00:20:56,640 --> 00:20:57,701
(CPA Jang Ho Woo)
302
00:21:12,291 --> 00:21:13,390
Hello.
303
00:21:14,051 --> 00:21:15,291
Hello.
304
00:21:16,160 --> 00:21:17,291
Hello.
305
00:21:17,420 --> 00:21:18,860
Hello.
306
00:21:19,531 --> 00:21:20,889
- Eun Jung. - Hello.
307
00:21:20,890 --> 00:21:23,099
- Welcome to the firm. - Thank you.
308
00:21:23,100 --> 00:21:24,460
Hello.
309
00:21:24,461 --> 00:21:26,201
- I heard you were joining. - I see.
310
00:21:27,430 --> 00:21:28,669
Hello.
311
00:21:28,670 --> 00:21:32,441
Don't be shy to ask whenever you have a question.
312
00:21:36,653 --> 00:21:37,792
Han Seung Jo.
313
00:21:39,099 --> 00:21:40,668
I knew I'd find you here.
314
00:21:41,398 --> 00:21:42,668
Seriously.
315
00:21:44,198 --> 00:21:46,109
Don't you know we have a training session for the new staff today?
316
00:21:52,678 --> 00:21:55,118
Why do I have to be at the new staff's training session?
317
00:21:55,119 --> 00:21:56,917
You have to show your face...
318
00:21:56,918 --> 00:21:59,619
and meet people to be named partner later.
319
00:22:00,448 --> 00:22:03,759
Since when showing up was the secret to becoming a partner?
320
00:22:03,988 --> 00:22:06,629
Being a good accountant is a must.
321
00:22:07,228 --> 00:22:09,059
You must know we need to be more than that.
322
00:22:09,329 --> 00:22:11,668
A timely hit, the winning hit...
323
00:22:11,898 --> 00:22:13,998
- is this. - Yoon Sung Min.
324
00:22:14,599 --> 00:22:16,299
I told you to stop watching baseball.
325
00:22:20,609 --> 00:22:21,908
You must be right.
326
00:22:22,708 --> 00:22:25,079
He'd do anything...
327
00:22:25,779 --> 00:22:27,309
to become partner at Taeil.
328
00:22:28,279 --> 00:22:29,948
Even he is here.
329
00:22:30,648 --> 00:22:33,018
Hello, Director Sim Hyung Woo.
330
00:22:33,019 --> 00:22:35,718
(Director, Director-level accountant)
331
00:22:36,559 --> 00:22:39,089
Say hello.
332
00:22:39,529 --> 00:22:41,488
Too bad my father isn't the vice president.
333
00:22:41,898 --> 00:22:42,928
I'll catch you later.
334
00:22:48,968 --> 00:22:51,138
I heard the new employees were chosen through a blind test.
335
00:22:51,438 --> 00:22:54,009
It doesn't seem that different from when it wasn't a blind test.
336
00:22:54,339 --> 00:22:55,408
Didn't you hear?
337
00:22:55,478 --> 00:22:58,279
A high school graduate CPA was hired this time.
338
00:22:58,478 --> 00:22:59,977
A high school graduate?
339
00:22:59,978 --> 00:23:00,978
Unbelievable, right?
340
00:23:01,349 --> 00:23:03,918
They only hire Hanguk and Myungin University graduates.
341
00:23:04,648 --> 00:23:07,519
I'm sure it must've shown he didn't go to university at the interview.
342
00:23:07,589 --> 00:23:08,758
- We will soon... - How did he pass?
343
00:23:08,759 --> 00:23:10,058
- Jun Soo. - begin the training session...
344
00:23:10,059 --> 00:23:11,628
for the new staff.
345
00:23:11,629 --> 00:23:13,528
- See you. - See you.
346
00:23:13,529 --> 00:23:15,259
- Please take your seats. - High school graduate?
347
00:23:20,029 --> 00:23:21,269
- Hello. - Hi.
348
00:23:23,299 --> 00:23:25,238
Did you hear a high school graduate was hired this year?
349
00:23:26,109 --> 00:23:27,109
Excuse me?
350
00:23:29,678 --> 00:23:31,338
- Yes. - Seriously?
351
00:23:31,339 --> 00:23:32,379
I'm the only one that didn't know.
352
00:23:33,309 --> 00:23:36,478
A high school graduate won't be able to survive here.
353
00:23:36,849 --> 00:23:38,349
From the work to creating teams,
354
00:23:38,619 --> 00:23:40,718
and how to deal with clients,
355
00:23:40,789 --> 00:23:43,388
everything is taught by seniors at our universities.
356
00:23:44,458 --> 00:23:46,059
Didn't you hear that a high school graduate was hired...
357
00:23:46,359 --> 00:23:48,658
by a senior from your university?
358
00:23:49,698 --> 00:23:50,728
No, I didn't.
359
00:23:51,559 --> 00:23:53,269
Then was it a high school senior?
360
00:23:54,228 --> 00:23:55,638
I didn't go to university.
361
00:23:56,968 --> 00:23:58,539
I also took a GED for high school,
362
00:23:59,569 --> 00:24:00,708
so I have no seniors.
363
00:24:01,708 --> 00:24:03,109
I see.
364
00:24:04,039 --> 00:24:05,109
You are...
365
00:24:05,478 --> 00:24:08,379
the high school graduate accountant.
366
00:24:09,119 --> 00:24:10,148
You should've told me.
367
00:24:11,549 --> 00:24:12,748
Let me introduce...
368
00:24:13,148 --> 00:24:15,518
Vice President Han Je Kyun of Taeil Accounting.
369
00:24:15,519 --> 00:24:17,089
(2023 Taeil Accounting New Staff Training Session)
370
00:24:20,289 --> 00:24:22,428
(Core Talent of Korea's Best Taeil Accounting)
371
00:24:33,039 --> 00:24:35,809
You aren't anything like the vice president, Seung Jo.
372
00:24:36,238 --> 00:24:38,748
It can't be easy for father and son to be so different.
373
00:24:39,309 --> 00:24:41,779
I warmly congratulate you...
374
00:24:42,319 --> 00:24:44,748
for becoming part of Taeil,
375
00:24:45,988 --> 00:24:47,589
Korea's best and biggest accounting firm.
376
00:24:51,789 --> 00:24:54,588
This year, we wanted to especially emphasize...
377
00:24:54,589 --> 00:24:55,958
the ethics of an accountant...
378
00:24:56,498 --> 00:24:58,598
and play our part in social responsibility,
379
00:24:58,599 --> 00:25:01,168
so we hired you through a blind test...
380
00:25:01,468 --> 00:25:02,967
in order to seek change.
381
00:25:02,968 --> 00:25:03,998
(Hanguk University Graduates Room, The high school graduate is in D15.)
382
00:25:04,099 --> 00:25:07,339
Changes can make you uncomfortable in the beginning,
383
00:25:07,738 --> 00:25:09,908
but we should focus...
384
00:25:10,279 --> 00:25:12,408
on the synergy these changes can bring us.
385
00:25:13,079 --> 00:25:14,549
Using this change as a stepping stone,
386
00:25:14,879 --> 00:25:16,848
Taeil will create opportunities.
387
00:25:16,849 --> 00:25:19,549
You will be the center of this history.
388
00:25:20,248 --> 00:25:21,818
Do you believe this?
389
00:25:21,819 --> 00:25:23,518
- What is it? - Look.
390
00:25:23,519 --> 00:25:25,059
You will grow into the best in Korea.
391
00:25:25,388 --> 00:25:27,358
The biggest number of companies in Korea...
392
00:25:27,359 --> 00:25:29,299
- Is this true? - Look at this.
393
00:25:32,799 --> 00:25:33,829
Excuse me.
394
00:25:35,498 --> 00:25:36,869
Please be quiet.
395
00:25:37,569 --> 00:25:39,009
- How is this possible? - I don't know.
396
00:25:45,609 --> 00:25:46,948
It's about the high school graduate.
397
00:25:47,579 --> 00:25:50,448
He's just like an ugly duckling.
398
00:25:51,178 --> 00:25:52,188
I feel so bad for him.
399
00:25:53,319 --> 00:25:56,859
As the best in our field, Taeil Accounting...
400
00:25:57,359 --> 00:25:59,458
often becomes the target...
401
00:26:00,329 --> 00:26:01,688
of other accounting firms in Korea.
402
00:26:02,059 --> 00:26:04,599
I hope you consider it an honour and mutiny...
403
00:26:04,958 --> 00:26:08,069
that lives up to Taeil's reputation and enjoy it.
404
00:26:11,099 --> 00:26:12,369
(2023 Taeil Accounting New Staff Training Session)
405
00:26:15,109 --> 00:26:16,279
(Core Talent of Korea's Best Taeil Accounting)
406
00:26:37,759 --> 00:26:39,369
- Wait. - What is it?
407
00:26:42,869 --> 00:26:44,539
Let's go. We don't want to be late.
408
00:26:44,738 --> 00:26:46,168
Isn't he one of the new accountants?
409
00:26:47,069 --> 00:26:48,609
But he doesn't have any files.
410
00:26:48,678 --> 00:26:49,708
Come on.
411
00:26:54,509 --> 00:26:56,779
For Project Zebra,
412
00:26:57,648 --> 00:26:59,217
- let's have Kim Hyun Min, - Yes.
413
00:26:59,218 --> 00:27:01,148
- Yoo Kang Jae, - Yes.
414
00:27:01,388 --> 00:27:02,488
and...
415
00:27:05,988 --> 00:27:07,457
- Cho Woo Chan, - Yes.
416
00:27:07,458 --> 00:27:08,798
- and Lee Ki Hyun. - Yes.
417
00:27:08,799 --> 00:27:11,559
These four will meet me in the meeting room at 2pm.
418
00:27:12,799 --> 00:27:14,799
This is the team from Project Lion.
419
00:27:15,198 --> 00:27:16,668
- Ok Sun Ho. - Yes.
420
00:27:17,269 --> 00:27:18,869
- Lee Min Jung. - Yes.
421
00:27:19,438 --> 00:27:20,468
And...
422
00:27:25,779 --> 00:27:26,879
Jung Yu Jung.
423
00:27:29,819 --> 00:27:33,387
I've been assigned to Project Wolf and many other tasks.
424
00:27:33,388 --> 00:27:34,418
That's good.
425
00:27:34,549 --> 00:27:36,859
Another task won't make a big difference.
426
00:27:37,158 --> 00:27:38,589
Seriously?
427
00:27:39,089 --> 00:27:40,089
Excuse me.
428
00:27:41,359 --> 00:27:42,799
I haven't been assigned to anything.
429
00:27:43,498 --> 00:27:44,529
So what?
430
00:27:45,228 --> 00:27:47,928
- Excuse me. - What does that have to do with me?
431
00:27:48,869 --> 00:27:49,869
That's what I was asking.
432
00:27:52,069 --> 00:27:55,208
Since she has a lot on her plate, I could step in.
433
00:27:56,079 --> 00:27:57,079
Is it too much?
434
00:27:57,708 --> 00:28:00,408
No, I can handle it.
435
00:28:08,019 --> 00:28:09,958
Does he think all accountants are the same?
436
00:28:16,198 --> 00:28:17,898
He wants to work so bad.
437
00:28:18,129 --> 00:28:21,098
You can take him when you're in charge.
438
00:28:21,099 --> 00:28:22,099
Wait a second.
439
00:28:23,238 --> 00:28:25,068
How could you be so cruel?
440
00:28:25,069 --> 00:28:27,638
Then why are you being so hard on me?
441
00:28:27,869 --> 00:28:28,908
That hurts.
442
00:28:31,738 --> 00:28:34,748
(Job Application Form)
443
00:28:38,019 --> 00:28:40,648
Seung Jo must've used his authority to hire him.
444
00:28:45,188 --> 00:28:47,388
(People's Entertainment)
445
00:28:51,698 --> 00:28:53,167
Vice President Han Je Kyun.
446
00:28:53,168 --> 00:28:55,069
This is Koo Jun Tak of People's Entertainment.
447
00:28:55,738 --> 00:28:57,769
I prepared everything you told me to,
448
00:28:58,269 --> 00:28:59,638
but I'm still worried.
449
00:29:00,369 --> 00:29:01,869
We'll be okay, right?
450
00:29:02,978 --> 00:29:04,039
Of course.
451
00:29:06,178 --> 00:29:07,579
Yes, goodbye.
452
00:29:11,879 --> 00:29:14,918
How is the audit for People's Entertainment going?
453
00:29:15,819 --> 00:29:17,318
How have you been, CEO Koo?
454
00:29:17,319 --> 00:29:19,059
Hello, Mr. Kang.
455
00:29:19,158 --> 00:29:20,759
It's good to see you again this year.
456
00:29:21,458 --> 00:29:23,428
- Shall we? - Yes.
457
00:29:23,829 --> 00:29:26,568
Senior Manager Kang Hyun, who was in charge...
458
00:29:26,569 --> 00:29:28,937
of People's Entertainment for the past two years, is there.
459
00:29:28,938 --> 00:29:30,167
(Senior Manager, Accountant with around 10 years of experience)
460
00:29:30,168 --> 00:29:31,368
Two years...
461
00:29:31,369 --> 00:29:34,339
seems long enough for him to have gotten close...
462
00:29:34,509 --> 00:29:35,608
to the employees there.
463
00:29:35,609 --> 00:29:36,708
That's right.
464
00:29:37,178 --> 00:29:39,008
I've told the people at People's Entertainment...
465
00:29:39,009 --> 00:29:40,948
to be meticulously prepared for the audit,
466
00:29:41,279 --> 00:29:43,379
but it won't seem weird at all for them to get either...
467
00:29:43,549 --> 00:29:45,918
an adverse audit opinion or a disclaimer of opinion.
468
00:29:46,089 --> 00:29:48,348
It is up to the accountant in charge of deciding...
469
00:29:48,349 --> 00:29:50,259
whether to turn a blind eye or raise an issue.
470
00:29:51,559 --> 00:29:53,158
What do you think?
471
00:29:53,829 --> 00:29:55,997
You may outrank him at the moment,
472
00:29:55,998 --> 00:29:57,829
but Kang Hyun was your supervisor...
473
00:29:58,428 --> 00:30:00,069
when you first joined the firm.
474
00:30:02,099 --> 00:30:03,698
You must know him better.
475
00:30:14,708 --> 00:30:16,019
(Income Statement)
476
00:30:42,009 --> 00:30:44,509
(File, Home, Insert, Layout)
477
00:30:45,648 --> 00:30:47,579
I'm still at square one.
478
00:30:54,549 --> 00:30:55,718
No one is here.
479
00:30:57,988 --> 00:31:00,089
I'm here. I'm right here.
480
00:31:06,928 --> 00:31:08,569
I am Jang Ho Woo, one of the new accountants.
481
00:31:08,968 --> 00:31:10,467
I'm not working on anything,
482
00:31:10,468 --> 00:31:12,468
so I can start any project right away.
483
00:31:12,738 --> 00:31:15,109
I am certain I can carry out any task you ask for.
484
00:31:15,978 --> 00:31:17,009
What are you talking about?
485
00:31:18,509 --> 00:31:20,008
Aren't you in charge of a project...
486
00:31:20,009 --> 00:31:21,809
and here to select new staff?
487
00:31:22,918 --> 00:31:24,478
No, I'm not in charge of a project.
488
00:31:24,948 --> 00:31:26,019
I see.
489
00:31:27,049 --> 00:31:28,089
Then...
490
00:31:28,319 --> 00:31:29,858
I'm Senior Associate Jin Yeon A,
491
00:31:29,859 --> 00:31:31,819
in charge of the new employees' training.
492
00:31:31,918 --> 00:31:34,958
I'm here to tell you there will soon be training at the auditorium.
493
00:31:35,188 --> 00:31:36,228
Unbelievable.
494
00:31:36,458 --> 00:31:38,728
I have a question.
495
00:31:40,629 --> 00:31:41,668
What is it?
496
00:31:42,539 --> 00:31:44,668
Lion, Wolf, Zebra...
497
00:31:45,539 --> 00:31:48,009
Why are all the projects named after animals?
498
00:31:48,879 --> 00:31:51,539
Can't you use the real names instead of fake ones?
499
00:31:51,978 --> 00:31:54,848
We can't let rumours about the situations...
500
00:31:54,849 --> 00:31:56,549
certain companies are in flood the market,
501
00:31:57,049 --> 00:31:58,917
especially if it's a listed company.
502
00:31:58,918 --> 00:32:01,049
- The stock prices would... - Go crazy.
503
00:32:01,648 --> 00:32:04,118
That's why even accountants in the same firm...
504
00:32:04,119 --> 00:32:07,158
can't know or ask about other teams' projects.
505
00:32:07,559 --> 00:32:10,498
And of course, stock trading using inside information is prohibited.
506
00:32:12,369 --> 00:32:14,468
Thank you. I was truly curious.
507
00:32:15,329 --> 00:32:17,198
Can I ask you if I have other questions?
508
00:32:17,539 --> 00:32:18,539
What?
509
00:32:19,069 --> 00:32:21,509
You said you're in charge of the new employees.
510
00:32:22,109 --> 00:32:24,638
Yes, that's true.
511
00:32:25,309 --> 00:32:26,478
Thank you.
512
00:32:35,759 --> 00:32:37,488
I shouldn't have said yes, right?
513
00:32:42,759 --> 00:32:44,498
First, the tax department.
514
00:32:44,958 --> 00:32:46,897
They deal with not only the corporate tax and income tax,
515
00:32:46,898 --> 00:32:49,869
but also transfer tax, inheritance tax, and property tax.
516
00:32:49,968 --> 00:32:52,839
They handle tax issues between companies and executive families.
517
00:32:53,769 --> 00:32:56,339
The second department in accounting is auditing.
518
00:32:56,579 --> 00:32:59,977
As you know, they're in charge of auditing and the companies'...
519
00:32:59,978 --> 00:33:01,148
accounting-related issues.
520
00:33:02,978 --> 00:33:05,019
Lastly, the advisory department.
521
00:33:05,119 --> 00:33:08,348
The advisory department is in charge of everything else in business...
522
00:33:08,349 --> 00:33:10,188
except tax and auditing.
523
00:33:11,218 --> 00:33:13,588
From corporate workout, mergers and acquisitions,
524
00:33:13,589 --> 00:33:16,598
sale of assets, and financial advisory,
525
00:33:16,599 --> 00:33:19,498
they handle what you have seen on the news.
526
00:33:21,069 --> 00:33:22,099
Watch carefully.
527
00:33:26,269 --> 00:33:28,039
That man is...
528
00:33:28,609 --> 00:33:30,009
definitely somewhere in this department.
529
00:33:31,039 --> 00:33:34,448
As the work requires advanced expertise and skills,
530
00:33:34,478 --> 00:33:37,318
a new hire isn't likely to be assigned to a big project...
531
00:33:37,319 --> 00:33:38,478
of an advisory team.
532
00:33:40,319 --> 00:33:41,648
Let's move on.
533
00:34:19,328 --> 00:34:20,688
Senior Manager Han Seung Jo?
534
00:34:22,129 --> 00:34:25,299
How does he feel to have the firm's vice president as the father?
535
00:34:25,728 --> 00:34:28,468
He must be happy to be successful and to come from a rich family.
536
00:34:28,469 --> 00:34:30,937
Wouldn't it be like playing cards with all joker cards?
537
00:34:30,938 --> 00:34:32,368
Is that why he's rude?
538
00:34:32,538 --> 00:34:35,009
Our vice president could be considered as the Joker.
539
00:34:35,578 --> 00:34:38,408
It was his idea to blindly select new hires this year.
540
00:34:38,409 --> 00:34:40,648
He also hired a hearing-impaired barista at the firm's cafรฉ.
541
00:34:41,779 --> 00:34:43,819
"Noblesse oblige." He's amazing.
542
00:34:44,118 --> 00:34:46,888
If I had a father like him, I'd be smiling all the time.
543
00:34:46,889 --> 00:34:49,489
Not only that, but I'd also eat with him...
544
00:34:49,719 --> 00:34:51,819
- and go to the sauna with him. - Eat this.
545
00:34:52,089 --> 00:34:53,358
Thank you.
546
00:34:53,359 --> 00:34:55,359
You should have asked me first...
547
00:35:00,368 --> 00:35:01,629
Hello.
548
00:35:14,279 --> 00:35:16,617
Certainly, all public announcements published...
549
00:35:16,618 --> 00:35:18,517
by accounting firms are important.
550
00:35:18,518 --> 00:35:21,819
However, the most important one is the audit report.
551
00:35:22,558 --> 00:35:25,727
Our audit reports influence not only the company...
552
00:35:25,728 --> 00:35:27,858
but also the shareholders.
553
00:35:27,859 --> 00:35:31,398
More than anything else, they require extra care.
554
00:35:40,009 --> 00:35:43,609
Profits and losses look good, but they don't have enough cash flow.
555
00:35:48,779 --> 00:35:50,049
You scum.
556
00:35:50,618 --> 00:35:52,688
Stand straight!
557
00:35:53,989 --> 00:35:57,488
How dare you handle it like that?
558
00:35:57,489 --> 00:35:58,858
Dad, I can explain...
559
00:35:58,859 --> 00:36:01,888
As the major shareholder, even if Bo Sung tries...
560
00:36:01,889 --> 00:36:04,298
to shove money into it,
561
00:36:04,299 --> 00:36:06,768
you should have been firm and stopped him.
562
00:36:07,199 --> 00:36:11,438
Are you sure that you covered up the mess he created in the books?
563
00:36:13,708 --> 00:36:15,908
Yes, I did as you told me.
564
00:36:15,909 --> 00:36:20,109
If it gets revealed, you will be responsible for it all, got it?
565
00:36:20,909 --> 00:36:22,208
Darn it.
566
00:36:26,748 --> 00:36:28,018
Goodness.
567
00:36:32,389 --> 00:36:36,029
I am sure...
568
00:36:36,558 --> 00:36:40,699
that Bo Sung's intention was good.
569
00:36:41,328 --> 00:36:44,367
After having a meeting with China, when an article...
570
00:36:44,368 --> 00:36:47,738
about my duty-free business was published, the stock price soared.
571
00:36:47,739 --> 00:36:49,109
You punk!
572
00:36:49,739 --> 00:36:52,077
That place where you wanted to open up your business,
573
00:36:52,078 --> 00:36:53,678
the branch office reassessment went haywire,
574
00:36:53,679 --> 00:36:55,248
so they're about to go bankrupt.
575
00:36:55,719 --> 00:36:58,618
If you want to start something, you should know the details.
576
00:36:58,949 --> 00:37:00,589
There's no authenticity in your lies.
577
00:37:01,389 --> 00:37:04,388
You're amazing. Now, you look like a real chairman.
578
00:37:04,389 --> 00:37:06,089
Why you...
579
00:37:06,958 --> 00:37:10,227
The prosecutors could be after us for embezzlement and malfeasance.
580
00:37:10,228 --> 00:37:12,259
You'd better come to your senses.
581
00:37:15,429 --> 00:37:17,268
We are here for you...
582
00:37:20,739 --> 00:37:23,038
to prevent such a thing.
583
00:37:25,478 --> 00:37:28,108
Generally, embezzlement and malfeasance occur...
584
00:37:28,109 --> 00:37:30,678
when shareholders lose their money.
585
00:37:30,679 --> 00:37:33,448
In other words, if we make them gain money instead,
586
00:37:33,449 --> 00:37:34,989
the problem will disappear right away.
587
00:37:35,688 --> 00:37:38,159
What if Sangha Group takes over People's Entertainment?
588
00:37:38,219 --> 00:37:41,159
Then the problem will be yours.
589
00:37:41,759 --> 00:37:45,159
Sangha Group would be taking over a company at the risk of de-listing.
590
00:37:45,328 --> 00:37:47,597
What else can I do?
591
00:37:47,598 --> 00:37:49,469
Should I let my son get arrested?
592
00:37:49,699 --> 00:37:51,968
First, do everything you can so that People's Entertainment...
593
00:37:51,969 --> 00:37:55,109
gets an unqualified opinion...
594
00:37:56,739 --> 00:37:58,179
from this year's audit.
595
00:37:58,739 --> 00:38:03,018
Once you stabilize the company's financials with recapitalization,
596
00:38:03,449 --> 00:38:06,148
you may take over the company.
597
00:38:06,648 --> 00:38:08,718
As long as you follow this order and do it on time,
598
00:38:08,719 --> 00:38:11,489
both you and your son will be safe.
599
00:38:12,418 --> 00:38:16,898
What if People's Entertainment doesn't get an unqualified opinion?
600
00:38:16,958 --> 00:38:18,129
It will be a fiasco.
601
00:38:18,458 --> 00:38:23,199
We will take care of it...
602
00:38:23,699 --> 00:38:25,368
with the accounting firm.
603
00:38:27,868 --> 00:38:32,379
Gosh, I knew that you would handle it.
604
00:38:32,808 --> 00:38:36,679
Three years ago, when they conducted a surprise slush fund investigation,
605
00:38:36,978 --> 00:38:40,348
what he pulled off was unbelievable.
606
00:38:44,089 --> 00:38:45,389
Gosh.
607
00:38:49,199 --> 00:38:51,097
Like father, like son,
608
00:38:51,098 --> 00:38:53,598
they aren't much different from one another.
609
00:38:54,569 --> 00:38:56,638
It's unfortunate for Sangha Group,
610
00:38:56,639 --> 00:38:58,898
but it's good news for our accounting firm.
611
00:38:59,098 --> 00:39:01,068
As a result, the pitch was a piece of cake.
612
00:39:01,069 --> 00:39:02,367
(Pitch: a presentation of services to clients to get a project)
613
00:39:02,368 --> 00:39:03,378
That is true.
614
00:39:03,379 --> 00:39:05,848
We got a mergers and acquisitions case without intending to.
615
00:39:11,478 --> 00:39:13,818
An incompetent CEO is...
616
00:39:13,819 --> 00:39:16,259
the most competent client for an accounting firm.
617
00:39:54,759 --> 00:39:56,998
They definitely deserve an unqualified opinion.
618
00:39:57,529 --> 00:40:00,867
There's no serious error for a disclaimer of opinion.
619
00:40:00,868 --> 00:40:03,438
If we disclaim our opinion, and they get de-listed,
620
00:40:03,498 --> 00:40:06,609
the shareholders will protest and sue us.
621
00:40:06,668 --> 00:40:08,867
The consequences will be serious.
622
00:40:08,868 --> 00:40:12,008
If we take the easy way out to satisfy everyone...
623
00:40:12,009 --> 00:40:14,348
when they deserve a disclaimer of opinion,
624
00:40:14,609 --> 00:40:16,818
the worst consequence would be when a problem rises.
625
00:40:16,819 --> 00:40:18,678
If we give an unqualified opinion, and the firm gets in trouble,
626
00:40:18,679 --> 00:40:19,787
how will you handle that?
627
00:40:19,788 --> 00:40:22,718
Aren't you going overboard with something that hasn't happened?
628
00:40:22,719 --> 00:40:25,558
Besides, who wants a disclaimer of opinion?
629
00:40:25,958 --> 00:40:27,957
Neither People's Entertainment, their shareholders,
630
00:40:27,958 --> 00:40:30,898
their lending banks, nor creditors want that.
631
00:40:31,029 --> 00:40:33,227
This disclaimer of opinion is for whom?
632
00:40:33,228 --> 00:40:36,738
Aren't public accountants supposed to work for the public?
633
00:40:36,739 --> 00:40:38,367
If something looks doubtful,
634
00:40:38,368 --> 00:40:41,208
isn't it only right to give them a disclaimer of opinion?
635
00:40:43,239 --> 00:40:44,938
It requires prudence.
636
00:40:45,538 --> 00:40:48,049
An accounting firm's disclaimer of opinion can result...
637
00:40:48,078 --> 00:40:50,418
in de-listing of the company.
638
00:40:50,918 --> 00:40:55,848
In other words, the fate of everyone with interest in the company...
639
00:40:56,089 --> 00:40:59,118
depends on the accounting firm's decision.
640
00:41:01,929 --> 00:41:03,728
Haebit Construction is now bankrupt.
641
00:41:04,529 --> 00:41:05,629
Mr. Jang?
642
00:41:05,929 --> 00:41:07,898
Mr. Jang.
643
00:41:09,168 --> 00:41:11,069
Mr. Jang!
644
00:41:20,949 --> 00:41:24,578
That will be all for today.
645
00:41:24,978 --> 00:41:26,148
Thank you for listening.
646
00:41:26,248 --> 00:41:27,589
- Thank you. - Thank you.
647
00:41:41,498 --> 00:41:42,768
He will think it over,
648
00:41:43,199 --> 00:41:46,409
but Mr. Kang is unlikely to give a disclaimer of opinion.
649
00:41:46,768 --> 00:41:48,708
It may be called a disclaimer of opinion,
650
00:41:49,609 --> 00:41:51,739
but it's the same as a death sentence.
651
00:41:54,208 --> 00:41:57,518
He has known CEO Koo for several years.
652
00:41:58,719 --> 00:42:00,188
It won't be easy to betray him.
653
00:42:00,589 --> 00:42:02,018
It will not be easy.
654
00:42:02,819 --> 00:42:05,918
However, it must be done.
655
00:42:07,989 --> 00:42:10,299
I will take care of it without causing problems.
656
00:42:16,199 --> 00:42:17,299
I'll call you back.
657
00:42:22,069 --> 00:42:23,179
You must be busy.
658
00:42:24,339 --> 00:42:26,109
Just like any other busy season.
659
00:42:28,549 --> 00:42:30,319
You once said...
660
00:42:30,949 --> 00:42:33,418
that doing the best may not be for the best.
661
00:42:34,489 --> 00:42:35,848
Do you remember?
662
00:42:37,489 --> 00:42:38,918
When I was a new staff member,
663
00:42:39,728 --> 00:42:42,228
I could have reviewed a sample,
664
00:42:42,458 --> 00:42:45,159
but I insisted on reviewing the entire account.
665
00:42:45,259 --> 00:42:48,098
I almost stopped you from finishing the report.
666
00:42:48,828 --> 00:42:50,898
It's what you told me back then.
667
00:42:52,168 --> 00:42:53,938
He may be doing his best,
668
00:42:54,509 --> 00:42:56,909
but it may not be the best for everyone.
669
00:42:58,839 --> 00:43:01,248
It came to my mind today all of a sudden.
670
00:43:02,578 --> 00:43:05,748
There was an obvious answer that everyone agreed with,
671
00:43:06,248 --> 00:43:08,688
but why did I insist on it...
672
00:43:09,148 --> 00:43:11,089
thinking that it was my conviction?
673
00:43:16,228 --> 00:43:18,598
Are you saying there's something...
674
00:43:19,299 --> 00:43:20,529
I'm not allowed to try my best?
675
00:43:21,998 --> 00:43:24,598
It seemed like you had something to tell me...
676
00:43:24,839 --> 00:43:26,509
by bringing up past stories you don't even like.
677
00:43:29,538 --> 00:43:31,238
I get that you want to say...
678
00:43:31,239 --> 00:43:34,549
the answer people say is okay is also the best for everyone.
679
00:43:35,179 --> 00:43:37,018
But who's included in the "people" in this case?
680
00:43:38,319 --> 00:43:39,719
And who is "everyone?"
681
00:44:24,098 --> 00:44:25,799
The documents I mentioned aren't here.
682
00:44:26,828 --> 00:44:29,767
I asked you about them days ago. Why are they still not here?
683
00:44:29,768 --> 00:44:31,998
I'm not able to do any work because of this.
684
00:44:32,168 --> 00:44:33,668
Hurry up and bring it to me now.
685
00:44:34,339 --> 00:44:38,339
I mentioned this to you ages ago. How come they're still not here?
686
00:44:38,478 --> 00:44:39,779
Bring them over right now.
687
00:44:42,748 --> 00:44:44,049
Senior Associate Park.
688
00:44:44,819 --> 00:44:47,288
- What is it? - Is there anything I can help with?
689
00:44:48,518 --> 00:44:50,359
I'm fine. Just go do your job.
690
00:44:50,589 --> 00:44:51,618
My job.
691
00:44:52,259 --> 00:44:54,929
I have nothing to do. That's why I'm asking for work.
692
00:44:58,328 --> 00:45:00,268
I'm currently not involved in any projects,
693
00:45:00,598 --> 00:45:03,199
so I was thinking I'd help with whatever you're doing.
694
00:45:04,368 --> 00:45:05,398
It's Teacher.
695
00:45:06,438 --> 00:45:08,108
- Pardon? - Regardless of rank,
696
00:45:08,109 --> 00:45:11,478
that's the official term that accountants call each other here.
697
00:45:12,009 --> 00:45:14,248
Oh, right. Teacher.
698
00:45:16,879 --> 00:45:19,179
Teacher Jang Ho Woo. You don't have any work?
699
00:45:20,449 --> 00:45:21,488
That's right.
700
00:45:21,489 --> 00:45:23,089
Have you ever seen results without cause?
701
00:45:23,389 --> 00:45:25,687
Haven't you thought that there must be a reason...
702
00:45:25,688 --> 00:45:27,428
why no one needs you on their team?
703
00:45:27,429 --> 00:45:28,687
What could that reason be?
704
00:45:28,688 --> 00:45:31,098
I couldn't figure it out, no matter how much I tried, Teacher.
705
00:45:31,228 --> 00:45:32,529
You must've misunderstood me.
706
00:45:33,228 --> 00:45:34,628
We may call each other Teacher here,
707
00:45:34,629 --> 00:45:36,598
but I didn't mean I'd teach you anything.
708
00:45:39,168 --> 00:45:40,639
Is it because I didn't go to college?
709
00:45:41,268 --> 00:45:43,577
I may not have a college degree, but I passed the accountant exam.
710
00:45:43,578 --> 00:45:45,909
And I went through the proper process to join this firm.
711
00:45:46,078 --> 00:45:48,647
Why is it suddenly a problem that I didn't go to college?
712
00:45:48,648 --> 00:45:49,848
Do you think that's the reason?
713
00:45:50,748 --> 00:45:53,118
If you think that's it, then you must be right.
714
00:45:57,089 --> 00:45:58,458
Do you still have more to say?
715
00:45:58,688 --> 00:46:00,489
I don't have anything to say, but I do have a lot to do.
716
00:46:18,909 --> 00:46:20,608
Send it to me for review once you're done.
717
00:46:20,609 --> 00:46:21,648
Yes, sir.
718
00:47:00,648 --> 00:47:02,648
What will you do if you meet him looking like this?
719
00:47:20,038 --> 00:47:23,109
Wasn't there anyone who told you that you shouldn't come up here?
720
00:47:48,934 --> 00:47:52,005
Wasn't there anyone who told you that you shouldn't come up here?
721
00:48:15,053 --> 00:48:16,854
Didn't you run away from the office?
722
00:48:17,894 --> 00:48:19,363
It seems like you went to the restroom.
723
00:48:26,004 --> 00:48:27,303
Unfortunately,
724
00:48:29,734 --> 00:48:31,604
your anger doesn't have any power to it.
725
00:48:35,214 --> 00:48:37,342
Do you really believe people won't work with you...
726
00:48:37,343 --> 00:48:38,883
and bully you because you didn't go to college?
727
00:48:39,613 --> 00:48:41,012
"We don't want an accountant without a college diploma..."
728
00:48:41,013 --> 00:48:42,414
"and muddying the waters."
729
00:48:43,454 --> 00:48:45,084
- Isn't that it? - You're wrong.
730
00:48:45,854 --> 00:48:47,222
Whether you only went to high school or middle school,
731
00:48:47,223 --> 00:48:48,553
none of the accountants here...
732
00:48:49,153 --> 00:48:50,394
care at all.
733
00:48:51,124 --> 00:48:54,263
Who cares when your paycheck isn't coming out of my pocket?
734
00:48:55,593 --> 00:48:57,592
- Then why... - Regardless of your education,
735
00:48:57,593 --> 00:48:59,902
you joined my team...
736
00:48:59,903 --> 00:49:01,763
and you're affecting my income?
737
00:49:02,434 --> 00:49:03,633
Now, that's a different story.
738
00:49:05,274 --> 00:49:06,442
Is this about money?
739
00:49:06,443 --> 00:49:08,004
This is about whether you can prove...
740
00:49:08,544 --> 00:49:10,913
that you can pull your own weight...
741
00:49:10,914 --> 00:49:12,283
as a team member.
742
00:49:14,013 --> 00:49:15,044
Prove it?
743
00:49:15,984 --> 00:49:17,184
Time Report.
744
00:49:18,013 --> 00:49:19,823
You would've heard of it during the New Staff Orientation.
745
00:49:20,854 --> 00:49:22,992
It's a Profitability Evaluation to go over...
746
00:49:22,993 --> 00:49:26,023
how many accountants were on this case, spent how much time,
747
00:49:26,024 --> 00:49:27,263
and made how much money in profit.
748
00:49:30,133 --> 00:49:31,664
(Notice, Time Code Approval)
749
00:49:36,033 --> 00:49:37,473
How many did we get assigned?
750
00:49:37,734 --> 00:49:38,743
Six.
751
00:49:39,044 --> 00:49:41,374
Oh, with six staff, we should be able to work with ease.
752
00:49:42,673 --> 00:49:44,343
Wait, why don't you look relieved?
753
00:49:45,443 --> 00:49:47,913
We're working with six people. I'm worried we might spend...
754
00:49:47,914 --> 00:49:49,283
all that time and not make enough profit.
755
00:49:49,513 --> 00:49:51,814
It's better to take five guys who are trustworthy.
756
00:49:52,323 --> 00:49:54,584
It might be more physically tiring, but we'd feel a lot more at ease.
757
00:49:54,783 --> 00:49:57,192
You're right. If one of them messes up,
758
00:49:57,193 --> 00:49:59,564
the whole team has to pay the price.
759
00:50:00,294 --> 00:50:02,032
One time, a new staff did...
760
00:50:02,033 --> 00:50:04,234
such a thorough job of messing things up.
761
00:50:04,664 --> 00:50:07,734
He practically dug a grave to bury the entire team in.
762
00:50:08,004 --> 00:50:10,633
The size of the grave was like a royal tomb.
763
00:50:11,133 --> 00:50:14,842
This could mean getting passed over for raises, bonuses, and promotions,
764
00:50:14,843 --> 00:50:18,214
and you might end up with an incapable teammate for a whole year.
765
00:50:18,473 --> 00:50:20,283
Of course, you can't make such decisions lightly.
766
00:50:21,214 --> 00:50:22,653
But what? School relations and educational background?
767
00:50:23,414 --> 00:50:24,484
Do you think it's that easy?
768
00:50:24,783 --> 00:50:27,223
If it were you, would it be that simple?
769
00:50:27,383 --> 00:50:29,524
Then why don't you just say it outright like,
770
00:50:29,894 --> 00:50:31,623
"This is this, and that's that?"
771
00:50:31,624 --> 00:50:33,164
This place isn't a school.
772
00:50:33,763 --> 00:50:35,463
You might have a duty to learn,
773
00:50:35,464 --> 00:50:37,464
but we don't have a duty to teach you.
774
00:50:38,434 --> 00:50:40,933
And even if someone teaches you, it's for one's own benefit.
775
00:50:40,934 --> 00:50:42,303
It's not for your sake.
776
00:50:42,934 --> 00:50:45,673
Besides, risk analyses, valuations, and expected earnings...
777
00:50:47,274 --> 00:50:49,443
Shouldn't you be familiar with these terms if you're an accountant?
778
00:50:50,774 --> 00:50:52,913
You are a clear risk that you didn't go to college,
779
00:50:52,914 --> 00:50:54,483
your capability is unknown,
780
00:50:54,484 --> 00:50:56,053
and your teamwork hasn't been experienced by anyone before.
781
00:50:56,354 --> 00:50:58,254
Naturally, the expected earnings become unclear.
782
00:50:59,124 --> 00:51:00,422
You would've figured it out soon...
783
00:51:00,423 --> 00:51:02,093
if you had thought about it like an accountant.
784
00:51:03,294 --> 00:51:04,653
Did you not see it because you were anxious?
785
00:51:07,923 --> 00:51:09,362
Why were you in such a rush to get here...
786
00:51:09,363 --> 00:51:10,794
that you even skipped college?
787
00:51:11,664 --> 00:51:13,633
What on earth do you want to do here?
788
00:51:17,934 --> 00:51:18,943
Forget it.
789
00:51:19,044 --> 00:51:21,173
I'm not curious. I don't need to know.
790
00:51:25,544 --> 00:51:27,283
Go downstairs unless you're going to smoke.
791
00:51:29,714 --> 00:51:31,414
Even if I were in charge,
792
00:51:32,723 --> 00:51:34,153
I wouldn't choose you to be on my team.
793
00:52:14,624 --> 00:52:15,794
Hello?
794
00:52:16,363 --> 00:52:17,633
There you go.
795
00:52:17,934 --> 00:52:18,934
What's this?
796
00:52:18,935 --> 00:52:22,133
It's my special kimchi jjigae.
797
00:52:22,774 --> 00:52:24,132
Shall we try it?
798
00:52:24,133 --> 00:52:27,204
I even bought meat to cook this kimchi jjigae for you guys.
799
00:52:30,573 --> 00:52:31,814
Okay. Let's drink.
800
00:52:40,524 --> 00:52:41,983
How is it? Isn't it good?
801
00:52:41,984 --> 00:52:43,422
- It's salty. - I want a refund.
802
00:52:43,423 --> 00:52:45,253
- This is salty? - Add some more water.
803
00:52:45,254 --> 00:52:46,692
If this is salty, you guys are...
804
00:52:46,693 --> 00:52:48,193
- It's salty. - This is salty?
805
00:52:52,334 --> 00:52:53,604
The liquor tastes sweet today.
806
00:52:54,104 --> 00:52:55,473
My life is so bitter.
807
00:52:55,573 --> 00:52:58,004
Gosh, whether it's a police officer on probationary employment...
808
00:52:58,504 --> 00:52:59,903
or an accountant in training...
809
00:53:00,943 --> 00:53:03,173
Do you have to put it that way?
810
00:53:03,673 --> 00:53:06,544
There are only the best of the best at an accounting firm.
811
00:53:07,513 --> 00:53:10,354
And I'm just trying to find a space among them.
812
00:53:11,954 --> 00:53:14,024
That's my job every single day.
813
00:53:14,624 --> 00:53:15,624
Why?
814
00:53:17,223 --> 00:53:18,523
I only have a high school diploma.
815
00:53:18,524 --> 00:53:21,464
Sure. I know how that feels.
816
00:53:22,093 --> 00:53:24,592
No matter how I look at it, Ho Woo should've gone...
817
00:53:24,593 --> 00:53:27,032
to college before becoming an accountant.
818
00:53:27,033 --> 00:53:28,033
Still.
819
00:53:28,363 --> 00:53:30,733
It's better than having to deal with drunks for the past few months.
820
00:53:30,734 --> 00:53:32,842
And it's better than having loans piled up,
821
00:53:32,843 --> 00:53:35,544
but not having customers, making me work part-time during the day.
822
00:53:36,443 --> 00:53:40,184
Besides, you have a friend like me by your side.
823
00:53:40,783 --> 00:53:41,814
Who are you?
824
00:53:41,984 --> 00:53:43,584
Hey. You tell me.
825
00:53:43,914 --> 00:53:46,454
When life is at its worst and you feel so down,
826
00:53:46,684 --> 00:53:49,053
who do you think of?
827
00:53:51,693 --> 00:53:52,763
I think of 911 responders.
828
00:53:54,524 --> 00:53:56,493
Right, 911.
829
00:53:56,894 --> 00:53:58,033
It's not you.
830
00:53:58,633 --> 00:54:00,564
Seriously, 911... Hey, come here.
831
00:54:03,173 --> 00:54:04,874
- You should sleep. - Okay.
832
00:54:40,573 --> 00:54:42,743
Did the bank give us this certificate?
833
00:54:43,113 --> 00:54:44,672
- Here you go. - You can't send it like this.
834
00:54:44,673 --> 00:54:47,113
Request it again after you include the financial statement.
835
00:54:47,144 --> 00:54:48,414
Yes, sir.
836
00:54:53,383 --> 00:54:55,254
(Data, Get external data)
837
00:55:01,193 --> 00:55:03,032
This is about whether you can prove...
838
00:55:03,033 --> 00:55:05,262
that you can pull your own weight...
839
00:55:05,263 --> 00:55:06,863
as a team member.
840
00:55:07,964 --> 00:55:09,204
Prove it?
841
00:55:22,243 --> 00:55:24,113
I wasn't trapped.
842
00:55:26,624 --> 00:55:28,553
I was just sitting still.
843
00:56:00,923 --> 00:56:02,084
(Shred and recycle)
844
00:56:19,644 --> 00:56:20,673
Teacher.
845
00:56:21,704 --> 00:56:24,113
If it's okay with you, would you like me to copy those for you?
846
00:56:25,073 --> 00:56:26,782
There's quite a lot.
847
00:56:26,783 --> 00:56:27,783
It's fine.
848
00:56:30,454 --> 00:56:32,053
- Thank you. - Of course.
849
00:56:37,323 --> 00:56:39,893
Are you not done copying the Iron Project material?
850
00:56:39,894 --> 00:56:41,164
I'm almost done.
851
00:56:42,294 --> 00:56:44,863
- Bring them to the meeting room. - All right.
852
00:57:05,513 --> 00:57:09,593
Excuse me. This time, can you send an email instead of making copies?
853
00:57:10,024 --> 00:57:11,693
Yes, I can.
854
00:57:18,394 --> 00:57:19,564
Hey, so...
855
00:57:20,303 --> 00:57:23,472
I need to receive a fax, write comments on it,
856
00:57:23,473 --> 00:57:25,073
and send it to another team.
857
00:57:25,903 --> 00:57:27,573
Could you receive the fax for me?
858
00:57:27,903 --> 00:57:28,943
Of course.
859
00:57:29,004 --> 00:57:31,973
But it's coming from the UK. Because of the time difference,
860
00:57:32,484 --> 00:57:34,283
it won't get here until early morning.
861
00:57:35,044 --> 00:57:36,714
Yes, sir. I understand.
862
00:57:37,153 --> 00:57:38,454
Will you really be okay?
863
00:57:41,184 --> 00:57:44,293
What comment should I write on it once I receive the fax?
864
00:57:44,294 --> 00:57:46,164
I'll organize that and send it to you.
865
00:57:46,423 --> 00:57:47,524
Yes, sir.
866
00:58:00,204 --> 00:58:01,704
Who's setting up the meeting room?
867
00:58:01,903 --> 00:58:03,573
Pushover Jang is doing it now.
868
00:58:03,774 --> 00:58:06,313
Then at 3pm, my team will borrow him.
869
00:58:06,314 --> 00:58:08,842
You have to be sure to send him back by 4pm.
870
00:58:08,843 --> 00:58:10,153
I need him to go to the bookbinding room.
871
00:58:12,783 --> 00:58:13,984
Pushover Jang?
872
00:58:37,144 --> 00:58:40,013
Is this the best you can do besides get angry?
873
00:58:40,843 --> 00:58:43,283
Do you even know what people are calling you?
874
00:58:45,254 --> 00:58:47,624
Pushover Jang.
875
00:58:50,254 --> 00:58:52,124
I think that's what they're calling me.
876
00:58:52,624 --> 00:58:53,822
How can you be smiling?
877
00:58:53,823 --> 00:58:56,863
I'm no longer invisible, at least.
878
00:58:57,934 --> 00:59:01,104
Even if I'm a pushover, I'm someone they can see.
879
00:59:05,234 --> 00:59:08,073
I've been looking for you. What are you doing there?
880
00:59:09,743 --> 00:59:10,814
What's this?
881
00:59:12,984 --> 00:59:14,013
Sorry, sir.
882
00:59:19,323 --> 00:59:21,883
I'm someone people even look for when I'm not around.
883
00:59:23,093 --> 00:59:24,923
Compared to being invisible,
884
00:59:25,593 --> 00:59:27,294
it's huge progress.
885
00:59:27,964 --> 00:59:30,664
Why are you trying so hard to stay here?
886
00:59:31,363 --> 00:59:33,104
It doesn't have to be this place necessarily.
887
00:59:33,234 --> 00:59:35,504
- If you go somewhere else... - It has to be this place.
888
00:59:36,533 --> 00:59:37,704
So why is that?
889
00:59:38,434 --> 00:59:42,104
I want to become the nucleus of Taeil Accounting.
890
00:59:42,714 --> 00:59:43,743
Nucleus?
891
00:59:44,644 --> 00:59:46,713
Do you mean something like the core manpower or something?
892
00:59:46,714 --> 00:59:48,783
Oh, core manpower.
893
00:59:49,854 --> 00:59:51,354
That should come first, I guess.
894
00:59:52,414 --> 00:59:53,454
What are you saying?
895
00:59:54,854 --> 00:59:56,624
Then let me ask you one thing too.
896
00:59:58,124 --> 00:59:59,223
Last time,
897
01:00:01,124 --> 01:00:02,794
why did you do that to me?
898
01:00:06,004 --> 01:00:07,403
What do you mean by last time?
899
01:00:09,064 --> 01:00:10,303
On the rooftop.
900
01:00:11,874 --> 01:00:14,044
Why did you teach me...
901
01:00:14,544 --> 01:00:15,973
what I was doing wrong?
902
01:00:16,374 --> 01:00:17,813
Even if you taught me something,
903
01:00:17,814 --> 01:00:19,914
it wouldn't be for my own sake.
904
01:00:20,584 --> 01:00:22,613
You said it was for the benefit of the person who taught me.
905
01:00:23,254 --> 01:00:25,153
What benefit did you get out of it?
906
01:00:26,423 --> 01:00:29,423
What do you, Accountant Han Seung Jo,
907
01:00:31,193 --> 01:00:32,593
get out of teaching me?
908
01:00:54,613 --> 01:00:56,714
You go to the rooftop every chance you get.
909
01:00:58,053 --> 01:01:00,153
You seem to be so comfortable at work.
910
01:01:01,584 --> 01:01:04,024
No way. I'm in the same building as you.
911
01:01:05,653 --> 01:01:07,823
Do you think people are considerate of you...
912
01:01:09,223 --> 01:01:10,834
because you did well?
913
01:01:11,934 --> 01:01:14,533
They're not being considerate. It's more like they're excluding me.
914
01:01:14,903 --> 01:01:17,704
And I know that's all thanks to you, Dad.
915
01:01:18,434 --> 01:01:20,843
And once you take the Chairman's office as you wish,
916
01:01:21,274 --> 01:01:22,573
it'll only get worse.
917
01:01:24,314 --> 01:01:25,443
So?
918
01:01:26,414 --> 01:01:28,144
Did you feel so lonely at work...
919
01:01:28,513 --> 01:01:31,254
that you hired an accountant with only a high school diploma?
920
01:01:32,783 --> 01:01:34,823
Where would you use such a thing?
921
01:01:35,423 --> 01:01:38,423
How dare he come here with nothing but a high school diploma?
922
01:01:39,464 --> 01:01:42,024
The punk who dared to apply here...
923
01:01:42,193 --> 01:01:44,093
and the punk who went ahead and hired him...
924
01:01:45,434 --> 01:01:49,164
That thing will be fired soon, and that's final.
925
01:01:52,633 --> 01:01:55,743
You might end up getting caught and showing your true colours.
926
01:01:57,243 --> 01:02:00,382
People can't even imagine what you're capable of doing...
927
01:02:00,383 --> 01:02:01,984
out of greed.
928
01:02:02,883 --> 01:02:04,314
But isn't it so fascinating?
929
01:02:04,854 --> 01:02:08,124
They don't even know that you're two-faced.
930
01:02:08,723 --> 01:02:10,923
And yet, they call you the Joker.
931
01:02:18,033 --> 01:02:20,303
- Han Seung Jo. - So you should watch out.
932
01:02:20,903 --> 01:02:23,934
It's not even enough that you used your son as a chess piece.
933
01:02:24,374 --> 01:02:28,504
You even gave up being human to get to where you are now.
934
01:02:29,914 --> 01:02:32,144
I could ruin everything for you.
935
01:02:40,254 --> 01:02:44,423
Don't touch anyone from now on.
936
01:03:09,954 --> 01:03:11,153
Jang Ho Woo.
937
01:03:11,354 --> 01:03:14,883
Let me answer the question you asked me earlier.
938
01:03:16,693 --> 01:03:17,923
What do I get out of it?
939
01:03:19,093 --> 01:03:20,323
A wild card.
940
01:03:21,024 --> 01:03:24,334
A card that's nothing but can also become anything at the same time.
941
01:03:24,934 --> 01:03:28,434
No one can predict what it is, so even in an obvious fight,
942
01:03:28,704 --> 01:03:30,803
you can use this card to shake up the whole game.
943
01:03:31,803 --> 01:03:34,843
Like a joker in a stack of playing cards?
944
01:03:34,973 --> 01:03:37,213
I can't tell what you have on the inside from looking at you.
945
01:03:37,214 --> 01:03:38,914
You're just like a joker too.
946
01:03:40,113 --> 01:03:43,854
Figures. There are two jokers in a stack of cards.
947
01:03:47,854 --> 01:03:49,794
So, Jang Ho Woo...
948
01:03:51,423 --> 01:03:52,894
You should join my team.
949
01:04:29,024 --> 01:04:30,433
(Numbers)
950
01:04:30,434 --> 01:04:31,463
Without an inquiry letter,
951
01:04:31,464 --> 01:04:33,532
the audit report and everything will be ruined!
952
01:04:33,533 --> 01:04:34,734
I'll do it.
953
01:04:34,964 --> 01:04:37,402
Do you think Jang Ho Woo will be able to get the inquiry letter?
954
01:04:37,403 --> 01:04:39,204
We won't get it even if an accountant's grandpa goes himself.
955
01:04:39,843 --> 01:04:40,843
Oh, my gosh!
956
01:04:40,844 --> 01:04:42,742
Didn't you hear me say to take a number and wait?
957
01:04:42,743 --> 01:04:44,572
How dare you try to cut in line?
958
01:04:44,573 --> 01:04:47,683
I'm not some strange guy. I'm an accountant.
959
01:04:47,684 --> 01:04:49,083
Let's plant a guy.
960
01:04:49,084 --> 01:04:52,012
Think of it like installing a security camera.
961
01:04:52,013 --> 01:04:54,052
You want to work under Sim Hyung Woo?
962
01:04:54,053 --> 01:04:56,322
Unless you want to get in trouble, get out of there right now.
963
01:04:56,323 --> 01:04:58,692
If that happens, 41 million dollars isn't the issue.
964
01:04:58,693 --> 01:04:59,862
The stock prices will go through the roof.
965
01:04:59,863 --> 01:05:00,893
What happened?
966
01:05:00,894 --> 01:05:03,032
There weren't any particular issues within the audit team.
967
01:05:03,033 --> 01:05:04,033
Did you just turn me down...
968
01:05:04,034 --> 01:05:05,992
when you can't even tell apart friends from enemies?
969
01:05:05,993 --> 01:05:08,104
It seems like friends and enemies aren't decided by people...
970
01:05:09,064 --> 01:05:10,834
but by timing.
71417
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