In the fifth episode of "The Art of Sarah," the story unfolds with a dramatic confrontation. Nox is paid the full 15 billion won that Yeo-jin embezzled and invested in Boudoir. The FCU team leader immediately blames Mu-gyeong for failing to freeze Boudoir's account, accusing him of bribery. However, Mu-gyeong remains undeterred, asserting that the transaction records are sufficient to make Sarah a suspect for fraud. He insists on taking the case public and cornering Sarah, despite warnings from the Chief.

The press conference becomes a turning point in the drama. Before Mu-gyeong can even mention Sarah's name or face, she enters voluntarily. The interrogation begins, and Sarah adopts a cocky attitude, claiming there is no proof that she is Mok Ga-hui. She then takes an emotional approach, explaining how all she wanted was a legitimate luxury brand.
Flashbacks reveal that as Du-a, an escort, Sarah was advised by a fellow escort to use a rich client to get her business going. She finds her match in Seong-sin, who covers her in fake jewels but is believed to be real because of his status. He has her act like a blasé rich brat who paid a ghostwriter to complete her Oxford thesis. The elites are amused and bring her along to their parties, including a visit to an escort bar where she meets Ji-hwon.
Despite impersonating a rich and educated Korean American, Sarah claims that what she did was all above board, like every other luxury brand. She got the bags made in Seoul but the handles made in England, allowing her to use the "Made in England" tag. While the manufacturing is done at low cost with low-quality material, what she was selling was exclusivity. The rest of the cops are impressed at how she is finding loopholes to escape the fraud charges.
As for the fake claims that Boudoir is 100 years old and worn by English royalty, Sarah claims that she never said it herself. Flashbacks show Ji-hwon's escort colleagues faking those claims to their gullible VIP clients. She also points out that none of her rich clients has ever accused her of fraud.
Regarding the "knock-off" Boudoir bags that Hyo-eun found at the street market, Sarah confesses that she had fakes made because that's when you know a brand is successful. However, she argues that it's not illegal as she is the owner. The scene ends with Sarah's confident and cunning demeanor, leaving the audience wondering where the story will go next.
Fed up with the situation, Mu-gyeong initiates a cross-examination between Sarah and Yeo-jin, who's been arrested for embezzlement. However, Yeo-jin's demeanor shifts from anger to cunning once she learns that the police don't have a strong case against Sarah. If Boudoir isn't a fake company, her embezzlement becomes a smart investment. She denies being a victim and actively defends Sarah. The police have no choice but to release the two women.
The encounter ends with Sarah threatening to sue Mu-gyeong for defamation and his chief reprimanding him for his failure. Once outside, Sarah reflects on her actions. Her sole desire was to be rich. A flashback to Christmas 2018 reveals her selecting the alias Sarah Kim from the magazine Yeo-jin is reading when they first meet. She donates a substantial amount to an NGO before leaving, buying several purses, renting a Rolls-Royce, and booking the most luxurious hotel room. She even tips the bellboys with her last penny.
She apologizes to the buyers of @Cheongdam Goddess for scamming them and wishes for a chance to be reborn. Then, she jumps into the reservoir with the silver bag she stole. But upon seeing the bag shimmer in the moonlight, she changes her mind and saves herself from drowning. She edits her apology and turns it into a review for Boudoir, mentioning its fake 100-year history.
Currently, Mu-gyeong is reviewing the interrogation tapes. Sarah's comment about freezing to death sparks an idea. He rushes out and arrests her for the murder of Jane Doe, the fake Sarah Kim corpse. It was never publicly revealed that Jane Doe froze to death. She looks defeated as she asks for a cigarette, and the police rejoice at finally getting her confession.
But suddenly, Sarah makes an observation. If arrested without a warrant, she must be released within 48 hours. Then, she cannot be rearrested for the same crime unless Mu-gyeong obtains the warrant first. She smiles smugly, knowing he has less than two days to get it.
(Note: The original text contains some grammatical errors and inconsistencies that have been corrected in the translated version.)