Tang-E shook his head and said, “I can’t use it yet. I have to learn it from my dad first.”

It didn’t matter how eagerly Hyeonu asked. Tang-E couldn’t do it. He couldn’t use something he had yet to learn.

“Then learn it. It is always good to learn things. There are still many things left for you to learn.” Hyeonu watched Tang-E with a strange heat in his eyes.

“My dad will teach me anyway. Don’t worry, Master dude,” Tang-E mumbled lightly before jumping down from Hyeonu’s arms and approaching Hugo. “If you keep standing like that, I won’t learn anything. Then you will be the long-time leader of Bung Bung Island, Dad.”

Hearing that, Hugo’s expression changed dramatically. He lifted Tang-E urgently while speaking in a friendly voice, “Who won’t teach you? Let’s learn it right now.”

Then he continued to whisper something in Tang-E’s ear. Tang-E nodded intermittently with shining eyes.

‘Is he teaching the skill now?’ Hyeonu was thinking this when a message window appeared in front of Hyeonu.

[Your pet ‘Tang-E’ has acquired a new skill.]

[Demi-human Transformation]

[A secret technique that is only taught to some Marionette Bears. It is an intermediate form between a bear and a human.

Type: Buff

Rating: Unique

Skill Proficiency: F

Used in the Giant Transformation state and all stats, including the magic power stat, will rise by 30% when using Demi-human Transformation.

Duration: 10 minutes.

Skill Cooldown Time: 30 minutes]

Hyeonu carefully read through the message window that rose before his eyes. He memorized every word from the description to the effect.

‘Once he uses this, Tang-E will change that way...’

Huhuhu. Sly laughter emerged from Hyeonu’s mouth. Tang-E approached Hyeonu with bouncy steps and spoke in a voice so small that Hugo couldn’t hear: “Master, now I can transform like Dad.”

“Then use it quickly. You have to immediately test what you have learned. Isn’t it too dangerous to use directly in combat without testing first?” Hyeonu said.

Tang-E nodded. Hyeonu’s words weren’t wrong. There was nothing more stupid than practicing a new skill in real combat.

“I understand, Master dude. I will transform right away.”

Tang-E immediately used Giant Transformation to turn into a giant bear over 9 meters in size. Giant Transformation was the basic condition of using Demi-human Transformation.

“Keuaaaaang!” Tang-E screamed and emitted black magic power. Unlike Hugo’s magic power, Tang-E’s magic power didn’t shine on its own. Instead, it absorbed light from the surroundings and made it relatively bright. The black magic power gradually faded, but the magic power didn’t disappear. It was condensed instead. Once the black magic power decreased, Tang-E was revealed—a child with blond hair, snow-white skin, and plump cheeks.

‘Oh my, he is very cute.’ Hyeonu bit his lip at the sight of Tang-E’s human appearance after a long time. He wanted to get close and hold Tang-E in his arms right away. However, it wasn’t possible because Tang-E’s transformation wasn’t over yet. During this time, the light was still condensing. Finally, the ball of light that was the size of a ping-pong ball penetrated Tang-E’s chest, where it was then absorbed. Light poured out from Tang-E before disappearing in a flash. After that, Tang-E changed. Two round black ears were now shaking amidst his fluffy blond hair.

“Hup...” Hyeonu knelt down when he saw it. Simultaneously, he raised both hands and grabbed his chest.

‘Cute, cute.’

Hyeonu kicked off hard against the ground and rushed forward. He damaged the ground, but he didn’t care. Right now, Hyeonu was a racehorse. He only saw Tang-E in front of him and ran. He couldn’t see anything else.

“Tang-E!” Hyeonu tucked his hands under Tang-E’s armpit and lifted him up.

“Huh? Master, what is it? Is it bad? Your face is red. It is like raw meat.” Tang-E smiled at Hyeonu’s reddish face. Tang-E’s small red lips were curved up in an arc.

Unable to withstand it any longer, Hyeonu hugged Tang-E tightly. Thoughts of Etono had already flown from his brain. It was impossible to think of other things when there was an angel with such ears in front of him. Hyeonu let out a silly laugh.

‘The effect of the skill doesn’t matter at all. The important thing is...’

Tang-E was cute. That was it.

***

‘It is empty.’ Hyeonu felt this when he saw Etono without a single living being in it. The city that had once been crowded with demons and demonic creatures had quickly become a ghost town. It was the result of Hyeonu’s work, but he didn’t know it would be emptied so quickly.

‘It is a good thing.’

The empty city would soon be filled with players, and it would be rejuvenated. Then some of the revenue would go into Hyeonu’s pocket.

‘Ugh... I want to see Tang-E.’

Tang-E had remained on Bung Bung Island. He still had some work left to do with Hugo and Manong, so he asked Hyeonu not to summon him today.

‘First of all, let’s go back to the interior office. I need to clean up the city.’

City maintenance—this was why Hyeonu came to Etono. It was impossible to build or repair new buildings without any demons, but he could work on the rest.

'For example... the taxes.’

He would use the lord’s authority to set the tax rate. It was okay to apply a high tax rate, especially in the current situation when it was unclear who the lord was. Who knew Hyeonu was the lord?

‘Recruit NPCs and players to be administrators...’

The one recruiting the administrators wouldn’t be Hyeonu but the empire. The earl’s title made this possible. Hyeonu was literally going to step back and extort money.

‘I can get taxes and monthly rent.’

In addition, he planned to collect monthly rent from players, including large guilds, by lending them buildings. It was only then that there would be commercial actions to collect taxes.

‘3.2 million gold... Won’t it be gained faster than expected?’

Hyeonu returned to the office and immediately sat down in a black chair.

“Territory Status Window.”

[Territory Status Window]

[Territory Name: Etono

Territory Affiliation: Baler

Lord’s Name: Gang Hyeonu

Territory Development: Economy: 33 (-44) Military: 70 (-70) Magic: 62 (-62) Culture: 26

Territory Population: 0 demons, 0 demonic creatures

Territory Assets: 69,023 gold

Consumption Cost: 0 gold.

Levy Amount: 0 gold.

Security: Very good

Owned Facilities: 9 (excluding residential facilities)

Current Status: The city is empty. As a result, the magic power absorption speed of the magic power stone has slowed down sharply.]

Hyeonu frowned. There was an enormous change in the status window. The shock doubled when Etono’s current situation was put into text. It was shocking for the numbers of 650,000 demons and over 1.2 million demonic creatures to fall to zero. In addition, the economy, military, and magic stats had all collapsed.

They were just zero. Zero—there was nothing left. Even so, it was easy to recover because this was the probationary period. Once time passed...

‘It will be terrible.’

Hyeonu shook his head as he looked at the status window again.

‘Did culture remain because of the buildings? Then that means the demons and demonic creatures have no influence on culture.’

Cultural development hadn’t fallen since it hadn’t risen due to Etono’s population in the first place. It was thanks to the Colosseum that the figure of 26 remained. Hyeonu pressed on the levy section of the status window, and a new message appeared on the screen.

[Levy Amount]

[Current sources of income, tax rate adjustment, audit.]

Hyeonu’s finger moved again and stopped over ‘tax rate adjustment’.

Then he slowly pressed on the words.

[Tax Rate Adjustment]

[Current taxes: 15%

Too high a tax rate will cause the dissatisfaction of the territory’s residents to rise and security will decline. If the dissatisfaction of the residents grows, a rebellion might occur.]

‘15%? Why is it so low?’

Etono’s tax rate was very low at 15%. The average tax rate of the Yusma Empire was 30%, and Etono’s was half that.

‘Still, the income is pretty high.’

The levy amount that Hyeonu remembered was approximately more than 20,000 gold. It was a formidable amount considering that Phinis only collected over 15,000 with a 30% tax rate.

‘There is a lot of money in the demon world.’

He thought it was possible because a lot of money was thrown at the Colosseum. Then he considered how there were only a few Colosseums...

‘This must be one of the few cities that can make money.’

However, that was all the past. Etono was now a ghost town with nothing.

‘Once the players come, many small amounts will accumulate to make a bigger amount...’

Hyeonu set the tax rate as 30%, no more or no less. It was just as much as the tax rate in Phinis.

***

“Hyung-nim, aren’t you thinking about going to the demon world? Hyeonu said he’s going there.”

“Really? Then we will go too. We don’t need to be out here anymore.” Kim Seokjung clapped his hands together and got up. His white clothes, which had golden patterns, swayed as he did so.

“Hyung-nim, I don’t think we can leave right now.” Gang Junggu grabbed Kim Seokjung just when he was about to leave.

“Why?”

“Aren’t you the only one who has done their fourth class advancement? Don’t I still have to do it?”

Gang Junggu had yet to finish his fourth class advancement. His speed was a few days slower than Kim Seokjung’s. The reason for this was simple. Gang Junggu was slightly slower to level up. The two people had the same class; they were both monks dedicated to Sun God Liru. So, of course, their class quests were the same. Rather, Gang Junggu’s speed was actually much faster than average because he just followed Kim Seokjung’s path. Thus, the difference was reduced to this extent.

However, Kim Seokjung threw away Gang Junggu’s hand and said, “Then I will go there first, and you will come after.”

He had nothing to do here. It was much better to be by Hyeonu’s side.

‘There are always incidents occurring at my dongsaeng’s side.’

It was the first time in his life that Kim Seokjung had seen such a troublemaker. Hyeonu was a moving bomb who caused storms everywhere he went. Thus, it was fun to stay around him. Kim Seokjung felt it was meaningful to play the game when he was with Hyeonu.

Jerking away, Kim Seokjung looked at Gang Junggu and asked, “Junggu, how is that thing going?”

“You mean that? I just need to call the company and sort it out. The date... It’s tomorrow. The day after tomorrow is also fine.”

“Really? Then I should go to South Korea first. I’ll be waiting for you, okay?”

“I understand, Hyung-nim. I’ll tell him to finish cleaning the house by tomorrow,” Gang Junggu said.

Kim Seokjung smiled with satisfaction.

‘Sigh... It is a surprise.’

He thought of Hyeonu in South Korea. His dongsaeng would look surprised after seeing him.