Pretty Yuu needs money and accepts that her ass being spanked is part of the job. However, a spanking on the bare bottom from strict boss Miharu is too much. Yuu just can't take the pain.

It turns out that Yuu can get a job after all, not as a spankee, but as a spanker. She spanks boss Miharu's butt at the most severe level - level four. Miharu just can't get enough pain! Full version of Level 4 Spanking.
23min. 14sec.