A wealthy oil tycoon decides to steal oil from a pipeline running between Honam and Seoul-Busan motorway. To carry out this heist, he enlists the help of an experienced drilling engineer and his team.

While under heavily armed guard, the dangerous convicts aboard a cargo ship unite in a coordinated escape attempt that soon escalates into a bloody, all-out riot. But as the fugitives continue ...

As a reference to Article 38 which pertains to tax payments, this special police unit utilizes the criminals' own tactics of scams and deceit to catch rich tax cheats.

At the brink of going to hell, Yee-jae must cycle through twelve separate lives and twelve separate deaths in this reincarnation drama.