Here is scenario in which Samsung makes the postseason with 31 additional wins (42 total).

Here are the final standings in the scenario:
            Team	W	L	D	PCT	GB
              LG	127	17	0	0.8819	0.0
             SSG	119	25	0	0.8264	8.0
          Hanwha	107	37	0	0.7431	20.0
          Doosan	106	38	0	0.7361	21.0
         Samsung	42	98	4	0.3000	83.0	See explanation of tie-breakers below.
              KT	42	98	4	0.3000	83.0	See explanation of tie-breakers below.
           Lotte	42	98	4	0.3000	83.0	See explanation of tie-breakers below.
             KIA	42	99	3	0.2979	83.5
              NC	42	99	3	0.2979	83.5
          Kiwoom	40	100	4	0.2857	85.0

Explanation of Tie-breakers:
The following table shows how many games each of the teams tied for fifth place in the scenario have already won against each other:
Team	KT	Lotte	Samsung	Total
KT	-	1	2	3
Lotte	1	-	1	2
Samsung	0	0	-	0

The following table shows how many additional games each of the teams tied for fifth place win against each other in the scenario:
Team	KT	Lotte	Samsung	Total
KT	-	0	13	13
Lotte	13	-	0	13
Samsung	1	15	-	16

The following table shows how many games total each of the teams tied for fifth place win against each other in the scenario:
Team	KT	Lotte	Samsung	Total
KT	-	1	15	16
Lotte	14	-	1	15
Samsung	1	15	-	16

The first tiebreaker does not resolve the tie.
The following table shows how many runs each of the teams tied for fifth place as already scored against each other in the scenario:
Team	KT	Lotte	Samsung	Total
KT	-	7	11	18
Lotte	7	-	8	15
Samsung	8	1	-	9

The following table shows how many additional runs each of the teams tied for fifth place scores against each other in the scenario:
Team	KT	Lotte	Samsung	Total
KT	-	0	13	13
Lotte	17	-	0	17
Samsung	1	21	-	22

The following table shows how many runs total each of the teams tied for fifth place scores against each other in the scenario:
Team	KT	Lotte	Samsung	Total
KT	-	7	24	31
Lotte	24	-	8	32
Samsung	9	22	-	31


Samsung finished #2 in the standings last year.KT finished #5 in the standings last year.

To construct the scenario, we start with the current standings:
            Team	W	L	D	GL	PCT	GB
              LG	17	4	0	123	0.810	0.0
           Lotte	12	10	1	121	0.545	5.5
          Hanwha	12	11	0	121	0.522	6.0
              KT	10	10	1	123	0.500	6.5
         Samsung	11	11	0	122	0.500	6.5
             SSG	9	10	0	125	0.474	7.0
          Doosan	9	11	0	124	0.450	7.5
             KIA	9	12	0	123	0.429	8.0
              NC	7	10	0	127	0.412	8.0
          Kiwoom	8	15	0	121	0.348	10.0

The next two tables show, respectively, how many of their remaining games each team wins and ties against each of the other teams in the scenario:

					Scenario Additional Wins Against
Team	Doosan	Hanwha	KIA	Kiwoom	KT	LG	Lotte	NC	Samsung	SSG	Wins
Doosan	-	13	15	14	13	0	13	16	13	0	97
Hanwha	0	-	13	13	14	13	14	15	13	0	95
KIA	0	0	-	0	13	0	0	9	11	0	33
Kiwoom	0	0	13	-	0	0	6	13	0	0	32
KT	0	0	0	15	-	0	0	4	13	0	32
LG	13	0	14	13	14	-	14	14	13	15	110
Lotte	0	0	13	4	13	0	-	0	0	0	30
NC	0	0	5	0	6	0	13	-	11	0	35
Samsung	0	0	0	13	1	0	15	2	-	0	31
SSG	14	13	14	13	14	0	13	16	13	-	110
-----------------------------------------------------------------------------------
Losses	27	26	87	85	88	13	88	89	87	15

					Scenario Additional Draws (Ties) With
Team	Doosan	Hanwha	KIA	Kiwoom	KT	LG	Lotte	NC	Samsung	SSG	Total
Doosan	-	0	0	0	0	0	0	0	0	0	0
Hanwha	0	-	0	0	0	0	0	0	0	0	0
KIA	0	0	-	0	0	0	0	0	3	0	3
Kiwoom	0	0	0	-	0	0	3	0	1	0	4
KT	0	0	0	0	-	0	1	3	0	0	3
LG	0	0	0	0	0	-	0	0	0	0	0
Lotte	0	0	0	3	0	0	-	0	0	0	3
NC	0	0	0	0	3	0	0	-	0	0	3
Samsung	0	0	3	1	0	0	0	0	-	0	4
SSG	0	0	0	0	0	0	0	0	0	-	0
-----------------------------------------------------------------------------------
Total	0	0	3	4	3	0	3	3	4	0

The next two tables show, respectively, how many total games each team wins and ties against each of the other teams in the scenario:

					Scenario Total Wins Against
Team	Doosan	Hanwha	KIA	Kiwoom	KT	LG	Lotte	NC	Samsung	SSG	Wins
Doosan	-	14	16	16	14	1	15	16	14	0	106
Hanwha	2	-	15	15	15	13	14	16	14	3	107
KIA	0	1	-	1	15	0	2	10	12	1	42
Kiwoom	0	1	15	-	1	1	6	14	0	2	40
KT	2	1	1	15	-	1	1	6	15	0	42
LG	15	3	16	15	15	-	16	16	15	16	127
Lotte	1	2	14	7	14	0	-	2	1	1	42
NC	0	0	6	2	7	0	14	-	13	0	42
Samsung	2	2	1	15	1	1	15	3	-	2	42
SSG	16	13	15	14	16	0	15	16	14	-	119
-----------------------------------------------------------------------------------
Losses	38	37	99	100	98	17	98	99	98	25

					Scenario Total Draws (Ties) With
Team	Doosan	Hanwha	KIA	Kiwoom	KT	LG	Lotte	NC	Samsung	SSG	Total
Doosan	-	0	0	0	0	0	0	0	0	0	0
Hanwha	0	-	0	0	0	0	0	0	0	0	0
KIA	0	0	-	0	0	0	0	0	3	0	3
Kiwoom	0	0	0	-	0	0	3	0	1	0	4
KT	0	0	0	0	-	0	1	3	0	0	4
LG	0	0	0	0	0	-	0	0	0	0	0
Lotte	0	0	0	3	0	0	-	0	0	0	4
NC	0	0	0	0	3	0	0	-	0	0	3
Samsung	0	0	3	1	0	0	0	0	-	0	4
SSG	0	0	0	0	0	0	0	0	0	-	0
-----------------------------------------------------------------------------------
Total	0	0	3	4	4	0	4	3	4	0

# Samsung Lions magic number
# Samsung's magic number
# Lions magic number
# KBO Playoff Race