Episode Summary
Li Dongjie and Zheng Hao investigate Yu Hui Coffee's potential tax evasion, focusing on the inflated price paid for software from a company linked to the owner's ex-wife. Zheng Hao is appointed head of a new Inspection Division. Liang Jinqiu, Zhou's tax consultant and Zheng Hao's ex-girlfriend, discovers the same suspicious transactions but faces pressure from her colleague. The investigation culminates in a confrontation where Zheng Hao presents undeniable evidence of related-party transactions, leaving Zhou facing a difficult decision.
Spoiler Alert
The investigation into Yu Hui Coffee heats up this episode. Li Dongjie, facing a tight seven-day deadline and a lack of manpower, seeks help from Song Minhong, who assigns Zheng Hao to the case. Li hands over all the existing evidence to Zheng. Meanwhile, Gao Shubo continues his relentless pursuit of Liang Jinqiu, showering her with gifts and dinner invitations, but she's consumed by work, putting together the Yu Hui Coffee files.
The Inspection Bureau establishes a new division, "Inspection Division Two," with Zheng Hao appointed as its head. Song Minhong wants to transfer some people from Division One, but Xiao Yilin suggests consulting Li Dongjie first.
Zheng Hao's meticulous review of the Yu Hui Coffee documents reveals a crucial detail: the major shareholder of Yi Teng Software, the company that supplied Yu Hui's system, is Zhou's ex-wife, Wen Yihua. Liang Jinqiu, working late into the night, discovers the same connection and worries about potential related-party transactions. She calls Yu Dana, who assures her there are no issues.
Personal drama intersects with the investigation. Li Dongjie, distracted by his mother-in-law's hospitalization and his wife's vigil, gets into a minor car accident on the way to drop off his daughter at school. Xiao Yilin advises him to take some time off, but Li is obsessed with the Yu Hui case.
At the official launch of Inspection Division Two, Zheng Hao presents his findings, highlighting the connection between Zhou and his ex-wife, and raises concerns about potential tax evasion through the software deal. Li Dongjie initially dismisses the possibility. Zheng Hao then assigns tasks to the team members.
After the meeting, Zheng Hao and Li Dongjie discuss a post-case celebration, but Li shuts the door, refusing to socialize with Zheng. He declares that their relationship will be strictly professional from now on. Li also tells Zheng to choose members for Division Two, and before leaving, reminds Zheng to recuse himself, as Yu Hui Coffee's tax consultant is his ex-girlfriend, Liang Jinqiu. Zheng is unfazed.
Liang Jinqiu conducts on-site investigations at various Yu Hui Coffee branches and finds that Zhou paid 15 million yuan above market price for Yi Teng's software, strengthening her suspicion of tax evasion. She develops a mitigation plan. Simultaneously, Zheng Hao and his team investigate Yu Hui Coffee's operations and conduct their own assessments.
Yu Dana urges Liang Jinqiu to take a break, but Liang reveals her concerns about Zhou's tax evasion. Yu Dana, having vouched for Zhou, realizes that presenting Liang's mitigation plan would jeopardize their relationship with Zhou. She also learns that Zhou's wife is a trustee of the international school her child wants to attend. Yu Dana suggests Liang Jinqiu talk to Zheng Hao, but Liang refuses, not wanting to mix work with personal feelings. They have a falling out.
Zheng Hao discovers that the market price for a fully automated coffee system is 25 million yuan, further solidifying his suspicion of tax evasion. The seven-day deadline arrives, and Zheng Hao and Li Dongjie present their evidence to Yu Hui Coffee. Li directly accuses Yu Hui of purchasing Yi Teng's software at an inflated price. Liang Jinqiu counters that Yi Teng's software brought higher profits and presents her assessment report, claiming Yu Hui complied with tax regulations.
During a break, Liang Jinqiu approaches Zheng Hao, asking him to go easy on Yu Hui Coffee. Li Dongjie witnesses the exchange, recognizing Zheng's discomfort.
The negotiation resumes, and Zheng Hao presents another piece of evidence: Yu Hui Coffee's second-largest shareholder is Wen Yihua's cousin, who doesn't participate in company decisions and transfers her annual profits to Wen Yihua. Zheng Hao presents concrete evidence of related-party transactions between Zhou and Wen Yihua, leaving Zhou stunned. Liang Jinqiu has a mitigation plan ready, but Zhou refuses to accept it, believing he was merely operating within legal loopholes. Liang Jinqiu believes their chances of success are slim, and Zhou is furious, refusing to admit defeat.
Liang Jinqiu advises Zhou not to be stubborn, warning him that Yu Hui Coffee's reputation and future funding rounds could be damaged. Zhou is caught in a dilemma, and Liang Jinqiu uses her father, Liang Zhongwei's situation to persuade him.
