Character Arc
Kim Sung-ryong is the title character, a gifted accountant whose moral compass starts the series pointing firmly at his own wallet. A self-described small-time crook, he has built a comfortable living by laundering money and falsifying ledgers for unsavory clients, and his ultimate plan is to embezzle a fortune from a corporation and flee overseas. He talks fast, schemes faster, and treats sincerity as a tool rather than a value, making him an unusually roguish hero for a feel-good workplace drama.
His scheme to plunder TQ Group goes sideways almost immediately. Surrounded by employees who are being cheated and bullied by their own bosses, Sung-ryong finds that his cunning keeps producing accidental good, and the office rallies around him as a defender of the underdog. Reluctantly and with much complaining, he is pulled into a chess match against the corrupt director Seo Yul and the executives padding the company's slush funds, discovering that he is far better at fighting for others than he ever expected.
Over the course of the series, the would-be embezzler slowly becomes the genuine article: a manager who protects his team. Sung-ryong never fully sheds his greedy, self-interested edges, which keeps him funny and human, but his loyalty to his coworkers hardens into something real. By the finale he has chosen solidarity over the score, transforming from a man who wanted to rob a company into the one fighting hardest to save the people inside it.