- The first two or three episodes are very good, emotional, good cliffhangers, sizzling bromance. After that, it goes downhill and is a random sequence of way too many random characters in business attire talking in random meeting rooms, offices, park decks and the like, slapping around buzzwords of the accounting and finance world, that the authors obviously didn't even understand.
- There is one obviously bad guy and the whole series is aimed at everybody else working on destroying him in a grand finale and - surprise - and that's the only surprise in this series - it just doesn't happen. Instead the story just kind of fades out. They kept it open for a second season. If this actually gets a second season I will scream in agony.
- The bad guy gets no back story whatsoever, he is just bad. And the poor actor gets nothing else to do than stand around, stare in the distance and look obviously bad.
- Same for most of the other characters: no back stories. They tried to overcome that by having many characters, but all so random that it wouldn't change anything if you left a few out. The second bad guy (Shim Hyung Woo) felt a little intersting, like he had a conscience and backstory that made him bad, but it is never explored.
- The love interest of the older lead is introduced as a badass business lady from Hongkong who acts totally evil but apparently has a plan just to reveal later that she had no plan whatsoever. Or they kept it a secrect from us. And she returns to the good side, but is totally useless.
- Minor observations:
-- The two room mates are nice caracters and sweets actors, I would have liked to see more of them.
-- Apparently, the largest accounting firm in Korea uses mainly paper files. And the filing room is the size of my bedroom and doubles as a library. And there is always still space for people to hide unnoticed to overhear conversations.
-- The company occupies two high-rise buildings, but all indoor scences take place on two floors.
-- Companies that are seconds before liquidation because their product is for a niche market (lactose free baby formula) without enough demand just need a few first-year accountants looking at their files for two days to find the great cure: market the product as something else (lactose free milk replacer) to someone else (lactose-intolerant people). Great! How could the company ever have figured that out without them? :)
- And lastly, but I kind of expect that from a K-drama, accountants are obviously able to fight off thugs with bats, 1 against 10, no problem!

Don't watch it! Look at the sky instead! It will be more interesting.