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(Episode 2)

Close it out? Why?

I don't know. It's the senior managing director's orders.

Fine, then I'll terminate the audit.

What?

They won't provide supporting documents,

so we should terminate the audit.

As for the audit report,

we should refuse to provide one.

Why are you so dense?

You're the only one that needs to stop! You!

Otherwise, you're fired!

(Italian Journey)

I have a business trip to Italy in four weeks.

I asked my secretary for book recommendations...

for before I go, and this is what she suggested.

I was dumbfounded.

It's a good book.

What?

I don't need some outdated book like this.

A book of plans from 200 years ago?

She's trying to mess with me.

I think...

I should get a new secretary.

I doubt that.

Ms. Kim isn't like that.

How would you know? I know better. I work with her.

Regardless, it's a good book.

Goethe proved he was a genius through his trip through Italy...

and changed his life.

I believe this is sort of a record of miracles...

based on his itinerary for that trip.

Is there anything you don't know?

Do you want to go on my trip to Italy with me?

Who knows?

You may also prove you're a genius on the trip...

and experience a miracle that changes your life.

No, thank you. I'm fine.

My secretary stinks in English,

and most importantly, we really don't mesh.

I work for the Chairman.

I am not your personal assistant.

Shall we begin our lesson?

Today, we'll study double-entry bookkeeping.

Double-entry bookkeeping?

Keep booking? Boogying?

Boogie-woogie, boogie-woogie, dancing shoes

That boogying?

No, sir.

Bookkeeping is a system for keeping accounts.

There's single-entry and double-entry.

So?

Notably, Goethe...

praised this double-entry bookkeeping system 200 years ago.

He did? What did he say?

Among his books...

Among his books...

is a novel titled "Wilhelm Meister's Apprenticeship".

The protagonist, Wilhelm,

says this to his friend, Werner.

"Werner."

"What advantages does he derive from the system of book-keeping..."

"by double entry! It is among..."

"the finest inventions of the human mind."

"Every prudent master of a house"...

"should introduce it into his economy.”

Goethe said something like that?

That's right.

Double-entry booking is a great invention, so learn it.

It's a must if you go into business management.

Yes, sir.

Double-entry booking is a great invention,

so you should learn it.

It's a must for a business manager.

Yes, ma'am.

They wouldn't really fire me.

This is driving me crazy.

Shi Wol needs to study.

No. Don't let it scare you.

You have that sun.

Fired?

You can't fire an auditor during an audit!

That thing that can't happen...

is happening daily in Korea right now.

Don't complain, and step away.

I heard you bought an apartment.

I heard you were getting married.

Be careful.

Don't do something you'll regret.

Okay.

I never saw anything.

Look the other way.

Shi Wol needs to become a professor.

I can't let her make coffee at a failing company like this forever.

Oh my gosh!

Call the police!

(Payor Insolvent)

Why are you being all moody?

I knew you'd be like this.

The man who jumped from your building today...

fell right in front of me.

He was the president of a subsidiary of Yangji Steel.

The companies under Yangji Steel...

are falling like dominoes right now.

How did things get this bad?

My father...

ended up that way too because his factory went under.

If only the factory hadn't gone under...

I've had bad luck ever since we had you!

It's your fault!

You!

It must have hurt so much.

I should've just let him hit me a little more.

I thought I could fly or something.

Look at this.

It's such an eyesore.

I got teased so much because of this scar.

It brought me a lot of grief.

People said it was unlucky.

I think It's cool.

I love that scar of yours.

It has character.

Want to listen to some music?

Can you believe it

In my dreams

You are a princess

Cast under a spell

Your company...

is like a magic castle.

The illusion is so big,

that it's impossible to tell how extensive...

its fraudulent accounting is.

Unless someone stops them...

The tragedy from today,

the tragedy you experienced, will repeat itself.

Do what you want.

You're precise, just like numbers, so you can't even lie.

So follow your heart.

Like you said, I made you an accountant.

So become an accountant that I won't be ashamed of.

Shi Wol.

I don't need a fancy apartment.

We can just live here.

You said you didn't like it.

I did?

It's hot in the summer and cold in the winter.

Why would I like it?

You said you'd be happy living in a tent in Siberia...

as long as you were with me. That was a lie, wasn't it?

That's when I was a clueless little girl.

I'm old now.

I want to live in a home...

that's cool in the summer and warm in the winter.

I was just kidding.

I love this place.

We have enough memories here to fill the Great Wall.

I meant it when I said I'd be happy...

living in a tent in Siberia as long as I have you.

Why?

Because I'm not old yet.

We're both young.

Now, hold my hand

Do you feel our bodies lifting up?

Don't be scared

Even if we fly

Freely through

The sky above

The world

Opening up before us

Is so precious

If we are together

You want Ms. Yoon to be your secretary?

Yes.

I said no.

I just don't mesh with Ms. Kim.

Are you interested in Ms. Yoon?

I need her for this and that.

The chairman said to eat without him.

Kwang Il.

You shouldn't mess with female employees.

And a secretary?

No. Not a chance.

That's enough.

I'll let you eat.

Watch your mouth.

Was I wrong?

Min Jae.

You can fool around with every girl in the world, but not an employee.

Especially not a secretary.

I'm not interested.

What's wrong with secretaries?

Do you know how smart, pretty, and proper...

Ms. Yoon is?

I've never seen a better woman anywhere.

You don't know anything.

Oh my gosh. Look at him.

You must have really fallen for her.

Aren't you going to eat?

What about Ji Eun?

Ji Eun?

What will you do about Ji Eun?

Hong Ji Eun of Daesong Group?

She's just a friend.

She isn't a girl.

Offer up the hotel and department store.

Call him now.

Give him the golf course as well.

What?

He needs to at least hit some balls while breathing fresh air...

in his final years to let out his frustrations.

Fine.

Hi, Ki Joon.

- What is it? - Sit down.

Whistleblowing?

Yes. You're auditing Yangji Steel, right?

Then you must know even if I don't explain...

how seriously fraudulent their accounting is.

The purpose is good,

but what if they retaliate?

We have to take responsibility if the fraudulent audit...

becomes a problem later on too.

We may end up in prison.

We can't be their puppet auditors forever.

Yangji Steel is the worst of them.

That's why I need your help, Yoo Wol.

Like you said, I made you an accountant.

So become an accountant that I won't be ashamed of.

Well... Then...

what must I do to help?

A corporation will fall if it doesn't get funding.

As you know,

we have no sources of funds right now.

So please...

I know. I know very well.

But right now, the banks are suffering as well.

You need to help Yangji.

Think about Min Jae.

I understand. I'll help you.

Thank you, Mr. Park.

Thank you so much.

But you know...

Yes?

It's honey water.

It isn't Mr. Jung's honey.

You can tell?

You're right. We're out of Mr. Jung's honey.

Does it taste bad?

It's just sugar water!

Call Mr. Jung and tell him to bring over honey right away.

Father.

We can't tell a man living in the mountains to come right away.

I have something to ask him.

Just call him.

10 million dollars?

Yes. Hanshin Bank says they can't give us more than that.

That's not good.

10 million dollars is nowhere enough.

I'm sure they had no choice.

The loan officers were against it, but the bank president...

pushed for it. That's the only reason we're getting even that.

What about financial institutions?

They all refused.

What? All of them? There are so many.

Even the loan sharks won't let our employees...

even get in the door...

Why you... Stop saying we can't do it.

Do whatever it takes to get us money.

Why don't you ask that person?

That person?

- Where are you going? - Where are you going?

- Why are you lost? - Why are you lost?

- I came all alone - I came all alone

- While crying - While crying

- Tears of sorrow - Tears of sorrow

Check.

(Heungnam Industries)

You want money?

You've lost your mind.

The chairman doesn't know I'm here.

Why not?

Why don't you beg and cry,

saying all the companies are dying because of their debts,

and prevent going bankrupt?

Why?

Is it too hard to swindle banks of their money this time?

I'm sorry about what happened in the past.

"In the past"?

You jerk.

Even now, whenever I think about what happened,

it wakes me up in the middle of the night.

I have no business with you,

so get out now.

Please help us.

We'll give you double of what we borrow.

I refuse even if you give me 10 times!

I'm not stupid!

You'll be bankrupt soon anyway.

Get out right now!

Please save us, sir.

I implore you.

It's me. Bring me my food.

My usual.

That's right.

I'm starving, so make it quick.

Get out right now.

Go!

Please give me a call...

if you change your mind.

If you go outside,

there's a good moray eel soup place.

You should have some on your way back.

It's the best...

when you have heartburn. The best.

(Heungnam Industries)

(Heungnam Industries)

If you go outside,

there's a good moray eel soup place.

I went to the fish store, and they were throwing this away.

He said no one buys it because it doesn't taste good.

So I got it for free.

Moray eel?

Yes. We eat this a lot back home,

but people in Seoul don't know it very well.

I see.

How is it?

It's delicious.

Really?

Where would you like to go?

Let's go to the office.

I really don't get it.

What?

You have more money than a conglomerate chairman.

Why do you live like this?

Gosh. That again?

You shouldn't nag a person when they're eating.

Why do you nag every time you see me?

Don't just make money. Start spending a little.

Eat expensive foods and move into a nicer office.

You own expensive buildings in Gangnam.

Why are you here?

My goodness.

Why would I leave this ideal spot?

For whose benefit?

Is that why you can't leave?

Naturally.

The reason I was able to make so much money is...

that I got good land.

Please introduce me...

to the fortune teller who found this plot for you.

Why? Do you want to buy a lucky plot of land too?

I wish. You know my situation.

Duk Shil.

Now that she got a job,

I want to know when she should get married.

My gosh.

Is she that old already?

So where is she working anyway?

Hanshin Finance.

Hanshin Finance?

You're so lucky. Congratulations, Duk Shil.

Thanks.

I heard finance companies pay well.

You're impressive.

Sorry I got a job by myself.

I'm glad at least you got a job.

Your mom must be so happy.

I'm going to make money and give my mom a life of luxury.

She suffered so much, raising me all by herself.

Here.

These are the documents I was able to get.

Thanks.

But these aren't nearly enough.

It's just the tip of the iceberg.

I have good news.

- Good news? - Yes.

100 out of 270 of the accountants agreed to join...

in the whistleblowing of Yangji's fraudulent accounting.

Really?

Yes. 2 to 3 from each accounting firm,

for a total of 20 people, agreed to be actively involved.

That's great. I'm so glad.

Let's go to N.EX.T's concert.

There's a rumor they're disbanding after the year-end concert.

Then is Shin Hae Chul retiring like Seo Tae Ji?

Who knows?

Tae Ji left. Now, Hae Chul?

I feel betrayed.

No. Hae Chul will definitely come back to us.

- I have faith. - Really?

I'll treat you to the concert to celebrate my new job.

For real? Thank you.

Let's eat something nice.

- My treat. - Okay. Let's go.

That poor girl.

Who?

She got a job at Hanshin Finance.

So?

I know someone at a financial institution,

and he said things are bad for them right now.

How come?

Thailand is in a crisis right now because the baht plummeted.

Our country's financial institutions...

gave crazy loans to Thai banks.

I hear it's pretty much impossible to collect on those loans.

No wonder.

That's why those financial institutions...

were cashing in on Yangji's promissory notes like crazy.

I hear Hanshin particularly is struggling...

and will file for bankruptcy soon.

So that girl just now...

may become unemployed as soon as she starts her job.

Poor thing.

Okay, let's each gather...

evidence of Yangji Group's fraudulent account.

Okay. Sure.

We apologize for the inconvenience.

Not at all.

Why does our father only eat your honey, Mr. Jung?

Is this different from normal honey?

I do not know.

I have no idea...

why the chairman likes my honey.

It's a mystery.

Mr. Jung gathers the honey personally,

so it must have good energy.

Am I right?

One is for the chairman. The other is for you.

Your body is cold,

so you should have one spoon every day.

What about me? Don't I get any?

The chairman asked you to come in.

Okay, then.

What's his problem? Did he just ignore me?

One more thing.

How does that jerk know your body is cold?

Aren't you leaving?

What?

Go to your house since you're done eating.

What? Can't I be here?

I'm at my dad's house. Who is she to tell me to leave?

I'm taking this.

What?

Are you telling me to dump Steel?

I can't do that.

I poured so much money into it.

If you do not, everything else will die.

Like I said, I can't do that.

I have nothing else to say.

I will go now.

Wait. About Kwang Il.

Is he really destined to be a king?

Why do you ask?

From what I see,

he doesn't seem to be fit to be king.

Based on your grandson's birth date, he's destined to be king.

Then what's wrong with him?

The time has not come yet.

Do not worry yourself so.

When will the time come?

If he meets the right woman and has a child with her,

he will surely take the path to be king.

It's nice out. Can't we study outdoors?

No, sir.

Why not?

The vice chairman said to give your lessons here.

The vice chairman?

Yes.

Okay, fine.

What are we studying today?

We will study fraudulent accounting.

Fraudulent accounting?

It's fraudulent to create false ledgers...

in order to make yourself appear more profitable,

or report fewer profits in order to avoid paying taxes.

In order words, it's like putting make-up on the ledgers.

Make-up? On ledgers?

It isn't a crime to put make-up on a person's face,

but it's a crime to put make-up on a company's ledgers.

Our company too?

Our vice chairman was an accountant, so I'm sure he did it right.

Don't you agree?

I don't know.

I never looked at our ledgers.

That makes me very curious.

Go to Accounting and bring me all the ledgers.

The ledgers?

Yes. I want to know about our company's financial situation.

Why do you suddenly want to know...

You said I need to know numbers if I want to manage a business.

I'm going to be the owner of Yangji Group.

Naturally, I should know.

Yes, sir.

But Ms. Yoon...

Yes, sir.

Aren't you hungry?

Our hotel restaurant cooks amazing steak.

I already ate.

Why don't you go and eat?

I'll get the ledgers from Accounting in the meantime.

She's like a brick wall.

But then again, that's her charm.

Mr. Choi is inside.

Is there something you'd like to say to me?

I hear you're teaching him accounting.

Yes, sir. He asked me to.

I know I'm not an expert. I'm sorry sir.

Then don't do things you need to apologize for.

If something improper happens between you two,

as the vice chairman... No, as his father,

I will not forgive you.

There's no need to worry about that.

Sit. I have something to say to you.

What is it?

How could Yangji Group's heir...

learn business management from a secretary?

Are you trying to get people to talk about you?

Who cares what people say?

I hate studying, but I'm actually trying.

Fine. Tell me...

how she's better than experts in business management.

I told you.

She simplifies things so that I can understand.

Don't look down on her.

She'd be an awesome chairman if given the chance.

Don't be stupid.

I'm saying that's how smart she is.

About Ji Eun...

She always liked you ever since you were children.

What do you think?

What do you mean?

The company is struggling.

It would be of great help to us if we made ties...

with Daesong through marriage.

Are you telling me to enter into an arranged marriage?

That's right.

Marry Ji Eun,

and just play with...

I'm not you.

I refuse to enter into an arranged marriage.

Think of the company.

Don't order me around.

Why that little...

(Yangji Chemical, Yangji Produce Yangji Electronics)

These are for authorized persons only.

It's for Mr. Choi Kwang Il. You got the call, right?

Yes.

I couldn't give them to you otherwise.

They're top secret, so please be very careful with them.

I will.

What happened?

Didn't they call you back?

I said I'd write up a report then...

that they refused my opinion, so they couldn't call me back.

We're in the middle of an audit after all.

Nice. I'm impressed.

Anyway, Shi Wol,

other CPAs my year...

want to whistleblow regarding Yangji's fraudulent accounting.

So I agreed to help.

I'm sorry.

I told you...

to become an accountant I won't be ashamed of.

Don't be sorry.

I'll get mad.

Thanks.

You can't hide the sun with your hands.

If the truth is bound to get out anyway,

it's best for everyone to get it out as soon as possible.

Then you may need these too.

What are they?

I got them from Accounting for the junior managing director.

They're top secret.

What?

Whistleblowing? Who?

I hear they're young CPAs.

Of all the nerve.

We gave them work,

and this is how they repay us?

Which accounting firm? Fire them at once!

- But the thing is... - What?

There are many accounting firms involved, so...

There are rumors of us going bankrupt,

but if accountants expose us as well,

it'll really be over for us.

Find a way.

A way?

Stop them no matter what.

Do whatever it takes.

Otherwise, we all die.

Yes, sir.

First, find the leader.

I'll make the rat pay.

Yes, sir.

What's wrong?

This is ridiculous.

What?

If this gets out,

it won't be just Steel. The entire group will go under.

(A Place in the Sun)

If this gets out,

it won't be just Steel. The entire group will go under.

If it gets out that you leaked it, you'll be in danger.

Get out of there right now.

They're going for you.

This is everything about Kim Yoo Wol.

No way. He showed up in front of me...

as if he wanted to take revenge on me.

Did you meet that child?

He's hiding right now.

You kicked Ms. Yoon out!

What will you do about the accountant?

I will do as you wish once again.