Original subtitles

(All people, organizations, locations, and incidents...)

(in this drama are fictitious.)

(Independent Auditor's Report, People's Entertainment Corporation)

(Disclaimer of opinion)

(Episode 3)

Disclaimer of opinion.

You told me not to worry,

but this is the result you achieved?

From now on, Taeil will support...

the disclaimer of opinion as a whole.

It's obvious it'll be publicly announced.

They can't make a correcting disclosure.

Accounting firms don't sell reports.

They sell their reputation...

for never being wrong in any situation.

If we say this year's disclaimer of opinion is correct,

they'll raise an issue with last year's unqualified opinion.

Are you saying we need to prove...

that the conflicting opinions from this year and last year...

are both correct?

It's a spear against a shield.

Taeil must win at both.

So...

there's something you need to do from now on.

Grab everything.

(People's Entertainment 2022 Statutory Audit)

(People's Entertainment 2021 Statutory Audit)

(People's Entertainment Corporation)

(Independent Auditor's Report)

We can't have any gaps...

in the face or footnotes.

Do what you need to do to make sure there aren't any.

If things go wrong,

who in this firm...

will suffer from that?

(Taeil Accounting, Managing Director Shin Jun Ho)

Hey.

They're here.

- One moment, please. - What?

- What's going on? - Come with us.

Wait. Why are you taking my bag?

- What are you doing? - What's going on?

You at least need to tell us what's going on.

- Give that back. - What?

Wait.

- Tell us what's going on. - Stop it.

Because of the rock I threw into the calm lake,

my team will suffer a lot.

I know it's shameless of me, but please take care of them.

Why are you taking our laptops?

Mr. Han.

What would you do first after capturing enemies alive in war?

I would take their weapons.

This is also a battlefield.

Laptops that belong to new hires like yourself may be useless,

but accountants' laptops contain secrets of various corporations.

It's basically a bomb.

If it explodes when nobody expects it,

it'll kill everyone, us and the enemy both.

Are they doing that because...

they're worried the accountants might sell company information?

People can do anything when they're backed into a corner.

It's easy to back someone into a corner here.

We found an issue in last year's report.

It was indeed our firm's mistake.

Accounting firms don't make mistakes.

Individual accountants may.

Why did VP An Seung Yeon...

have to be on sick leave now?

What if we're left without any connections here?

I wish Mr. Kang had discussed this with us first.

If he had discussed it with us, would we have let him do that?

Nobody can save us except ourselves.

It's not a sin to issue a disclaimer of opinion.

Our firm won't make you take responsibility...

for this year's disclaimer of opinion.

However, what the firm is worried about right now...

is last year.

"Last year?"

Technically,

we looked at two similar sets of financial statements...

and gave an unqualified opinion for last year's statement.

But said we couldn't trust this company this year.

To make sure there are no issues,

we need to explain why we said last year's were okay.

I'm sure...

you were aware they couldn't release their film...

and what kind of situation they had with their merchandise...

when you said this company was doing well.

An accounting firm giving an unqualified opinion...

isn't a simple matter.

You worked so hard to search through board meeting minutes...

and wrote the report.

You must be wondering why I'm saying such obvious things.

But please understand.

Board meeting minutes?

Yes.

Board meeting minutes.

I mean,

what can an accountant do...

when that's what the board decided?

I can understand why it felt most appropriate...

to give an unqualified opinion.

The fact that you referred to People's Entertainment's...

board meeting minutes is written in last year's report, right?

I'm sure you also kept a copy of the board meeting minutes.

There were no board meeting minutes.

Yes. I'm sure.

So...

It's their fault for not sensing danger.

They should admit their mistake like Mr. Kang.

Or they should avoid responsibility by creating board meeting minutes...

that never existed...

to cover up their mistake.

They must pick one of the two.

Are you asking me to order them to commit forgery...

and create fake board meeting minutes?

If things go wrong,

we might get in trouble for instigating forgery.

Hyung Woo.

Are you going to order them...

to create fake board meeting minutes?

I'm asking you...

if you're going to tell them that if we are sued,

they will take all the blame and that if they're scared,

they should prepare fake board meeting minutes while they can.

You won't, right?

Of course, I won't either.

There's no need to get blood on our hands.

All we have to do...

is set the scene for them.

Whatever they do in the scene we set for them...

is their choice...

and their responsibility. Don't you think?

(People's Entertainment 2021 Statutory Audit)

Go and keep a lookout.

Look carefully. Do you see the board meeting minutes?

Of course, they're not here. We've never seen them before.

I've never even seen them.

What should we do now?

We need that...

for our decision from last year to make sense.

Why are you all looking at me?

You're in charge of our team now.

Gather around me.

- Who's in charge here? - Move!

- I want to talk to someone. - Move!

- Bring out whoever's in charge! - Hey!

- Let us through. - Please!

- Move! - Let us through!

Darn it. Stop them!

(Withdraw the Bankruptcy)

Jang Ho Woo, come immediately.

Jang Ho Woo.

Why do you think those people are here?

People's Entertainment is at risk of being delisted...

because of the disclaimer of opinion.

Isn't that why they're here?

Is that so?

Then what about the major shareholders?

The losses they suffered must be bigger than anyone else's.

It's because the accountants go directly to them.

They'll help come up with countermeasures and solutions.

But what about those people?

An accountant's role and responsibility...

is not for people who work for their money.

It's for people whose money works for them.

It's an expensive product...

that's sold on a marble table, not on the streets like that.

Did you say you wanted to become a major talent for Taeil Accounting?

If so, don't waste your emotions on useless things...

and pick the right stance.

Remember...

how you start here will decide your end.

(Seoul Central Prosecutors' Office)

- He's here! - He's here!

- As People's Entertainment's CEO... - Please answer a few questions.

- Innocent people are suffering... - Please tell us your thoughts.

Was Chairman Lee Chan Ju aware of this situation?

- Please tell us what happened. - What would you say to those...

- What's going to happen next? - Tell us.

- Was it intentional or a mistake? - Please move.

- Hey! - You can't go in there, sir.

- Get out of the way. - You can't...

- VP Han Je Kyun! - go in there, sir.

You can't go in there!

- You can't... - Hey, Han Je Kyun!

How dare you stab me in the back?

How dare you give a disclaimer of opinion?

If my son gets arrested,

I'll make you pay.

All of you be ready.

Got it?

I'll take responsibility.

I'll take responsibility...

and stop things so your son doesn't get arrested.

Fake board meeting minutes?

Your son's embezzlement and negligence charges...

came from pushing for unreasonable business plans...

on his own.

That means,

as long as we prove the decision was made in a board meeting,

we can say it was simply a failed investment...

rather than embezzlement and negligence.

So you're saying...

that he won't be arrested...

as long as we have board meeting minutes.

And that Taeil will prepare...

the fake board meeting minutes. Is that right?

That's correct.

It doesn't matter if it's an original or a copy.

Look for any piece of paper with the company's official seal...

and the words "board meeting minutes" on it.

- Yes, sir. - Yes, sir.

There aren't any issues.

There are no issues.

I found something.

Gosh. What are all of you doing with your phones plugged in?

I can't think because my head is ringing!

- I found something. - Let me see.

How dare you come in here?

You ruined our company!

Why are you back here? What more do you have to ruin?

Whose fault is all of this?

If you hadn't played those foolish tricks...

to lie to us,

there wouldn't have been any issues!

None of us...

would've ended up like this. Do you know that?

Get out.

Get out.

Didn't you hear me? Get out!

This is still my company!

We need to live for you to live!

To be honest,

we're the only ones who can help you.

Banks will be asking you to repay your debt at any moment.

What are you going to do?

I also feel like dying right now!

But you know...

that people don't die of embarrassment.

They die of something else.

The date they wired the payment...

- was March 16. - Okay. March 16.

March 8.

There was also a board meeting on March 8.

Okay. Let's say they decided on the investment in that meeting.

- Yes, sir. - Next.

The next wire date was April 24.

April 24.

Note that down.

They gathered all of the documents to be used in writing...

the fake board meeting minutes. They're writing it now.

Once they're done writing it, I'll deliver it to Sang Ah Group.

And what about our plans?

Just because the M and A is off the table,

we can't just sit around doing nothing.

We need to make money our own way.

I'm already analyzing how we can profit...

from this case with People's Entertainment...

and calculating the rate of return for each scenario.

I'll give you a report tomorrow.

Okay.

(The son of Sang Ah Group's chairman...)

(cleared of embezzlement and negligence charges)

(People's Entertainment Chairman Lee Bo Sung...)

(returns home after 2 hours of investigation.)

- Chairman Lee. - Please tell us what happened.

- Please answer some questions. - Were you cleared of all charges?

Don't you know what prohibited means?

I told you not to come up here.

No one is helping the minority shareholders...

of People's Entertainment who have done nothing wrong.

But so many people are helping him,

even though he's done so many bad things.

It's unfair.

An accountant's role and responsibility...

is not for people who work for their money.

It's for people whose money works for them.

It's an expensive product...

that's sold on a marble table,

not on the streets like that.

You should go to work if you've eaten enough.

Why are you looking so serious from the morning?

I know.

You really are...

an accountant.

Why?

When I walk by customers and hear them talk,

the ones with the gloomy, frowning faces...

that are serious are all accountants.

Why did you open your restaurant here?

Yeo Jin kept nagging me to open it in her jurisdiction...

so that she wouldn't worry.

It's only been a few months since I opened this restaurant,

but it's already turning into a place for accountants.

This apparently used to be...

their clubhouse or something.

I'm worried about running into people from my firm here.

I don't want to tell them for the time being.

Why do you need to tell them?

Whenever I see that arrogant professor,

I'm dying to tell him...

that my grandson is an accountant.

But I've held back until now.

One gukbap, please.

Yes. Take a seat.

Ho Woo. What's wrong?

You just have to stand up straight, act like a customer, and walk out.

You foolish boy.

(The firm's handsome man)

I should change this.

There's a new handsome man now.

Hello?

Ms. Jin.

Are you working on something lately?

I was.

Until just now.

A proposal?

It will only take a day.

I was on my way home after working all night.

We're only doing the due diligence,

and the firm handling the sale will do the valuation.

That means they're only trusting us halfway, right?

So what is the total amount of receivables?

Jisan Bank has a total of 72.4 million dollars...

in receivables from People's Entertainment.

Also...

Jang Ho Woo.

Take a sit since you're here.

You too.

Yes, sir.

(Jisan Bank's total receivables from People's Entertainment)

(Secured loans 38.2 million dollars, Corporate loans 27 million dollars,)

(Working capital loans 7.2 million)

(Total: 72.4 million dollars)

With a disclaimer of opinion,

wouldn't Jisan Bank deny the extension of debt maturity...

and ask for immediate repayment?

Asking for a repayment?

That's definitely possible.

There's a low chance the company will survive for long...

after the disclaimer of opinion.

It would be meaningless to give them more time to repay their debt.

But with People's Entertainment's current financial situation,

it's impossible for them to repay their debts.

So I thought of bad loan...

Are you suggesting turning into bad loan and selling it?

Yes, sir.

Okay. Sounds good.

So the buyer or the seller?

What?

He's asking which side Taeil Accounting should take...

between the seller and buyer of the bad loan to get a higher fee.

I see. Well...

(Which side for a higher fee?)

Four hundred ninety...

Gosh.

Selling bonds is the best option,

but Jisan Bank will object.

Because their shareholders...

will complain they lost 70 million dollars.

Why would they...

want to sell off the bonds?

The bank president will just stall...

until his term's over.

We need...

Jisan Bank to cooperate if this is to work.

Yes.

There is a way.

Jang Ho Woo.

I know how we can persuade Jisan Bank.

(Jisan Bank)

Do you know the term "wag the dog?"

"Wag the dog?"

You move the tail...

if you need a dog to move when the head won't budge.

Let's call People's Entertainment's main creditor Jisan Bank...

the dog's head.

The other banks who loaned...

much less than Jisan to People's Entertainment,

we'll call them the dog's tail.

Right now, the head's pretending nothing's wrong to hide their loss,

and that's our problem.

Instead of the head, we go for the tail,

the other banks that People's owes money to.

We just have to make them sell off People's bad loan.

The same company borrowed from them all.

The head says all is well,

but the tail is barking about a huge problem.

Naturally, people will notice.

And naturally, Jisan's shareholders will react...

and put pressure on the bank to do something.

Jisan will have no choice but to do as Taeil says and sell the bad loan.

Because the wagging tail...

made the head budge.

I thank you very much for your advice, Mr. Han,

but our Jisan Bank has decided to give it some time...

and see how things play out.

When individual clients...

so much as miss a single interest payment,

you waste no time sending reminders...

and collecting on their debts.

But when it comes to one company that borrowed a huge sum,

you are so calm and merciful.

No wonder people say...

"it's best to steal big instead of something trivial."

They owe us, and we say it's fine.

So what's the problem?

The problem is with your bank, not with me.

What do you mean?

Just like your Jisan Bank,

Hanra Bank lent money to People's Entertainment.

They just agreed to start the process of selling off...

the bad loan.

Sang Ah Group's chairman's son is involved in this mess,

so the media will have a field day.

If your shareholders...

were to ask what was going on,

do you have a good enough explanation ready?

What if they ask what you were "banking on" when you lent them...

so much money?

Let Taeil Accounting handle it for you.

We'll sort everything out.

Good morning.

- Hello. - Morning, sir.

Here's the announcement.

Our Taeil Accounting...

will handle Jisan Bank's bad loan.

Both purchase and sales.

We'll handle it all.

I'll explain for the sake of our new recruits.

Our Sales Team will focus solely on selling.

We'll set a baseline, the bare minimum we must get.

That's the price we must get if we're to break even.

You can't do business if you're selling something...

without knowing the prime cost.

The prime cost we set is the minimum sales price.

Out of those who bid above it,

the one who bid the most...

wins the auction.

What if all the bids we get...

fall below the minimum sales price we calculated?

If that happens, everyone in this room...

might have to resign.

That doesn't happen.

If one or two bids are like that, it's one or the other.

Their team has lost its touch, or they're not interested.

But no one would pay the hefty fee...

just to place a bid if they weren't interested.

The cheaper we get it for,

the more our Buying Team makes, of course.

Barely exceeding the minimum sales price...

while outbidding our competitors by just one cent...

is the only way we'll win.

Can we not ask Sales what the minimum sales price is?

Both teams are working under the same roof.

I don't get why we should calculate the minimum sales price.

That's unacceptable.

There are strict laws against it to ensure a fair bid.

Unless you want to cause serious trouble,

I suggest you stay well away from Sales.

(Sang Ah Group's Unfortunate King)

(Wave Invests in People's, Buys a Million Shares)

(Sang Ah Group Attempts Aggressive Merger)

(Business and Loan Agreement, 47.5 million dollars)

What do you mean you might not bid?

I did some thinking.

I was going to buy People's Entertainment...

to prevent my son from going away for embezzlement and negligence.

He got out, thanks to you two.

So now I'm wondering what's the point...

in buying the useless company?

I'm not saying I won't bid.

I'm thinking about it, that's all.

Do you get what I mean?

I can't drink half as much as I used to.

I'm off, Mr. Han.

Goodbye.

I'd heard enough to know...

he changed his tune as soon as he got out of trouble.

He agreed to hire us to consult him on the bid.

I'll draw up the contract as soon as possible.

We don't make much on consultations like that.

We work for the contingency fee.

Don't we?

To think we worked on him for so long,

not knowing that.

The consultation agreement form for Sang Ah Group.

Have the lawyer go over it and bring it back.

Where's the...

The 11th floor.

We have an in-house legal team.

We don't go to a law firm.

I see.

Are you claustrophobic?

Then what's wrong?

You look pale.

Do you think I'm a pervert?

It's not that.

I'm not to talk to anyone from Sales.

- What? - Well...

We're not allowed to discuss the minimum sales price.

It could cause trouble.

How much is the Buying Team going to bid?

What's your bid?

What?

You don't know, do you?

Well...

No.

I don't know the minimum sales price.

How would I know that?

You must know something to share and cause trouble.

Not just anyone is capable of causing trouble.

It takes people of a certain caliber.

So get over here before I turn nasty.

Darn it.

You don't have to stand so close.

You dropped...

(Lawyer Lee Chung Won)

What? Is it weird...

to see a lawyer at an accounting firm?

No, sir.

Did you see...

a loose document on the floor?

No.

What do you mean you lost the title analysis paper?

I apologize.

I'll look for it again.

If the Buying Team figures out the minimum sales price,

will you take responsibility?

What do you want?

What's a guy from the Buying Team standing outside...

the Sales' meeting room?

- Where's the revised contract? - Oh, right.

It's...

Here you go.

I'll leave this with you.

Wait. If we were...

Well...

If we were to hear anything from Sales, would it help us?

Of course.

We can guess how they're calculating the minimum sales price.

If we know that, we won half the battle.

Why? Do you know something?

No. I just asked.

Okay.

Handle that for me.

I thought you'd do anything to appeal to Sim Hyung Woo.

- So why? - It's the power of principle.

I won't do anything to kill others to save my skin.

The real power is in making people act...

without having to give orders.

The power to make people act without giving orders.

What's this?

What's this doing here?

I think Jang Ho Woo left it earlier.

What on earth...

In the elevator.

He should've told me if he had left it here.

I went to so much trouble looking for it.

Shouldn't you be...

thankful he returned it to you?

Mr. Jang.

The paper from earlier.

Oh, that?

I didn't look at it.

What?

Aren't you worried I peeked at the estimated sale price?

It's not that.

I'm grateful.

It was an important document.

I wanted to leave it in your meeting room,

but I was too busy.

It's okay.

I was waiting for you to thank you.

Giving it to me was enough.

I'll treat you one day.

I know a good gukbap place.

Okay.

See you tomorrow.

(Jisan Bank)

What do you mean by making a new package...

to sell bad loans with People's Entertainment's?

Problematic bad loans you're keeping hidden,

hoping no one will find out and penalize you until you resign.

You have a few.

Don't be silly.

There's no such thing.

When you sell People's bad loans,

discard those too.

Think about it.

Would that even be possible?

Taeil Accounting insisted...

we gave them the best products...

because we needed this deal to work out.

This won't go to Taeil Accounting.

I'll handle it for you.

At a great price.

Whatever's in the package, the buyer is set and ready.

Don't worry about the deal falling through.

What's your condition?

Do business with me only from now on.

That means to Jisan Bank,

I am Taeil Accounting.

You can't switch the product without a hint to us.

Who would buy trash like this?

What do you expect me to do now?

Are you out of your mind?

I'm heartbroken that Kang Hyun ruined the M and A.

How dare you...

ruin the bad loan deal too?

It's not ruined, so don't worry.

Sang Ah Group's Chairman Lee will have no choice but to buy.

Lee Chan Ju is not mad enough to buy trash.

He might not want it, of course,

but he'll like it even less if anyone else were to buy it.

No, wait.

He'd be more afraid.

Are you saying someone is threatening him with trash?

The right to view accounts.

What about the right to view...

The right to view the books?

Whoever buys the bad loans of People's Entertainment...

gains the right to view their financial statements...

as well as any account, and they can do so at any time.

It's a Pandora's Box for Sang Ah Group's heir, Bo Sung.

Who do you think would want that the most?

Keep going.

Lee Chan Ju's younger brother, Lee Sung Ju.

Despite being better than his older brother,

he was kicked out of Sang Ah Group.

The unfortunate...

prince.

If it hadn't been for his father,

he'd have become chairman long ago.

It's a shame on his part.

Are you saying...

you'll participate in this deal as Lee Sung Ju's proxy?

Wouldn't there be a reason he amassed a fortune...

at the expense of being called a loan shark?

Perhaps...

he wants to regain what he has lost.

I think the actual product of this bad loan deal...

is the right to view People's account books.

Don't you agree?

The right to view accounts?

If that had been such a great thing,

you should've told me.

The right to view accounts isn't a great thing.

It's an ordinary right given to anyone...

who owns a certain percentage of a company.

Are you saying Sung Ju can turn this place...

into a mess over something that ordinary?

Other than embezzlement or negligence,

was your son up to...

anything else?

I'm losing my mind because I don't know.

He caused so much trouble all over the place.

Sung Ju is annoyingly tenacious.

You know how hard it was when we kicked him out.

And to think he might get his hands on the accounts?

It'll be the death of me,

Bo Sung, and everyone.

No, it can't happen.

It must be stopped at all costs.

I'll buy it.

Whether it's for 10 million or 100 million dollars, I'll buy it.

Bring it right in front of me!

Did you say to send Jang Ho Woo to your team?

You heard me.

Tell him to be on time for the meeting tomorrow.

Is that all?

I know he only graduated high school,

but you still need to give me a reason.

You're not going to train him nor make use of him.

So why does it matter to you if I take him?

He's just a graduate accountant.

I decide how we'll use him.

I'm not going to say it twice.

Send him to me.

Don't make anyone end up like you again.

Why do you get to choose where I stay?

Do I have to move and leave your team...

upon your request?

Do you not know what it means to be a salaryman?

If you're trying to find out...

Director Sim Hyung Woo's bid price,

you should give up now.

As an accountant,

I'd never let that happen.

Or is it because you know nothing?

I'm leaving.

I have an appointment with Gampyeong Corporation.

I don't have time to fool around with you.

I was there for a reason.

There's something I must do.

Why are you doing this to me?

Why do you keep interrupting my plan?

If you stay there, you'll get hurt.

And you have no power...

or anyone who can help you get back on your feet.

Once you fall down, your whole plan will go to waste.

What?

What did he say?

He said I had no power or anyone who could help me get back on my feet.

How could he?

Tell that lunatic that I'll give him a sound beating tomorrow.

He dares to mess with Ho Woo?

I'll tell him to come here, and when he comes,

I'll throw an uppercut on the count of two...

Hey.

- Stay quiet. - Sorry.

I'll do it.

I'll quit my job if I have to tomorrow.

I'll smash that jerk's head.

I'm serious.

"If you stay there, you'll get hurt."

It felt weird when he said that.

So? Did you find that romantic?

Enough.

Well,

I could feel his sincerity.

You shouldn't feel a man's sincerity that easily.

Seriously, you guys!

How come you're never helpful to me ever?

Didn't I say this was the night of the plan?

Do you have the confidentiality agreement ready?

Yes, here it is.

What about the financing plan report?

It'll be ready as soon as we receive the loan confirmation.

Even at the lowest price,

the final price would be over 50.

The bid price should be...

(Bidding Price, 58 million dollars)

(Bidding Price, 60.1 million dollars)

Have you confirmed the evaluation report on Banbo Assets?

Yes, I've confirmed it.

(Investor's Perspective)

What do you think? I think it looks good.

Sure. Let's go with it.

- Jang Ho Woo. - Yes?

Did you leave the bidding price blank?

Yes, you said you'd write it when we got there.

Don't forget all kinds of things happen on the day of bidding.

Pull yourself together.

Yes.

I said to pull yourself together.

Get ready.

Darn it.

It looks like someone's here to greet us.

How much time do we have left?

About 40 minutes.

Watch out.

Are you okay?

I'm okay.

So is the proposal.

I guess there was one more car following us.

It's the same model.

Come out. Now!

Who sent you? Answer me.

I asked you a question!

Was it Director Han?

Answer me.

- Answer me now... - Calm down.

- Mr. Han. - Unhand me!

Calm down, will you?

Who sent you?

He hit me first.

Stay right there.

Jang Ho Woo, we have no time to waste here.

Head to Jisan Bank with the proposal first.

You know we have to submit it on time.

- Yes. - Hurry up.

What's wrong?

What is it?

The proposal is gone.

(J Bank NPL Bidding Proposal Submission)

What?

The price isn't written?

Okay. Well done.

All right.

Let's hand it in now.

What about them?

I took care of it.

Come on. Let's hand it in.

The bidding will end soon.

Come on.

Wait.

Here is SA Investment's bidding proposal.

(SA Investment)

(Jang Ho Woo of Taeil Accounting)

That is impossible.

(The proposal)

(Jang Ho Woo)

Police don't have the authority to block the road like this!

We've got a report.

If you don't cooperate,

you'll be punished according to Article Five of the Traffic Law.

The report on the fallen object is settled.

"A fallen object?"

What fallen object in this jurisdiction?

Who are you?

I was told jurisdiction does not matter when it comes to prevention.

Hello.

There is no one named Jang Ho Woo here.

He'll be here soon.

I'm here!

I am...

Jang Ho Woo.

Here you are.

Can you...

give us five minutes to discuss something?

Even this current price is ten million dollars higher...

than the 60.1 million dollars I first suggested.

If you raise the price,

you're paying way more...

than what you paid for People's Entertainment.

I know that.

I know that too.

But when I think about Lee Sung Ju taking the log...

What if things go south with Bo Sung?

What's the point of all this money?

Ninety million dollars. Write 90 million to be safe.

Chairman Lee.

The current price is more than enough.

You already have a high chance of winning the bid.

I'm not looking for a high chance.

I need confidence.

Write it.

Here.

(Bidding Proposal)

(Bidding Price, 90.1 million dollars)

(Bidding Price, 90.1 million dollars)

Darn it.

Do you think he'd listen to you?

If he wants to rave, let him.

The more Chairman Lee pays,

the more we'll get paid.

We have nothing to lose.

Don't you think?

We'll now announce the minimum sales price...

and the bidding prices.

The minimum sales price...

is 54.6 million dollars.

- What happened? - Bids above 54.6 million...

- will win the bidding. - You said all kinds of things...

happened on the day of the bidding.

That's what.

First Investment Trusts...

bids 54.9 million dollars.

Sang Ah Group Holdings bids 90.1 million dollars.

(Jisan Bank Non-performing Loan Sales Auction)

Lastly,

SA Investment.

Thirty-three million dollars.

I hereby announce People's Entertainment's...

eight non-performing loans are auctioned to Sang Ah Group Holdings.

(Jisan Bank Non-performing Loan Sales Auction)

This is Han Seung Jo of Taeil Accounting.

Chairman Lee Sung Ju.

Someone just told me...

that real power was making others move on their own...

even without using their power.

I think the only person who can make Chairman Lee Chan Ju move...

just with imagination and fear is...

you, Chairman Lee Sung Ju.

So? You want to borrow my name?

Yes.

Lee Chan Ju of SA Investment.

I need that name.

Sounds good to me.

Just put it back to where it was after using it.

Everything goes back to where they were before.

Thank you.

I'm not interested in the entertainment business at all,

but this is intriguing.

Especially...

the owner's risk of spending company funds...

for his personal reasons.

I hope you win.

I'll win by losing.

When he said 90.1 million dollars, I almost screamed.

Congratulations on winning the bid.

You would've still won with 60 million dollars.

It must be because you're rich.

Your bid was extreme.

I'm impressed.

Take advantage of your opponent's weakness.

Well done.

It was a good choice.

My opponent will soon be you, Father.

Oh, no.

No way.

No matter what you say today,

it will not ruin my day.

Both as your father...

and as the vice president of Taeil Accounting,

I'm satisfied.

Right?

Mr. Han.

Is there an accountant from Taeil Accounting here?

Yes, right here.

You get your job done just perfectly.

That's what he's known for.

He points out...

to the bottom line.

That's why everyone likes him.

I've already seen that in the case of Haebit Construction.

To be honest,

there were a lot of discussions...

on whether we should make Haebit Construction close or not.

Mr. Han Seung Jo, standing right here, concluded...

that they should be closed.

So we pushed to liquidation right away.

Watch...

what this piece of paper written by an accounting firm...

can do from here on.

- I'll get going. - Yes.

Shall we get going?

Why did you do that?

What?

About Haebit Construction.

Why did you make the decision...

to liquidate the company?

One's life isn't a joke.

How could you?

(Numbers)

The report on Haebit Construction liquidation decision.

Where is it now?

Han Seung Jo will be in charge of this project,

and I should be a backup manager.

Where's the rest?

Do you want to see it? Then work on my team.

It's not about trusting each other.

This is a strategic alliance to achieve our own goals.

Because selling it will bring more money...

than keeping it alive.

You think it's fun to play with me?

Did you get something in return for liquidation?

How much more do I have to sell to make you happy?

Your best decision is...

creating the worst decision for others.

I won't let you live in peace...

as if nothing happened until now.