Cha-il requests to perform a special audit on Senior Managing Director Seo and Vice President Hwang. However, those selected for the audit are manipulating or running off with evidence. Therefore, he looks into the tower crane operator and finds something odd on the day of the accident.

Cha-il tells Dae-woong that he will take responsibility and recover the embezzled money, but Dae-woong gives Cha-il an absurd condition for his promise. He tells him if he doesn't recover the money, he will have to resign and pay back the missing 3.4 million dollars. However, Cha-il still accepts the condition. Meanwhile, the Audit Team locates the money and arrives at its location.