Here is scenario in which Samsung makes the postseason with 27 additional wins (43 total).

Here are the final standings in the scenario:
            Team	W	L	D	PCT	GB
             KIA	131	13	0	0.9097	0.0
          Kiwoom	123	21	0	0.8542	8.0
              NC	106	38	0	0.7361	25.0
          Doosan	91	53	0	0.6319	40.0
         Samsung	43	97	4	0.3071	86.0	See explanation of tie-breakers below.
              KT	43	97	4	0.3071	86.0	See explanation of tie-breakers below.
              LG	43	97	4	0.3071	86.0	See explanation of tie-breakers below.
           Lotte	43	97	4	0.3071	86.0	See explanation of tie-breakers below.
          Hanwha	43	98	3	0.3050	86.5
             SSG	43	98	3	0.3050	86.5

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	LG	Lotte	Samsung	Total
KT	-	1	0	0	1
LG	2	-	2	3	7
Lotte	2	1	-	0	3
Samsung	2	2	3	-	7

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	LG	Lotte	Samsung	Total
KT	-	13	13	2	28
LG	0	-	0	10	10
Lotte	0	13	-	0	13
Samsung	9	0	13	-	22

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	LG	Lotte	Samsung	Total
KT	-	14	13	2	29
LG	2	-	2	13	17
Lotte	2	14	-	0	16
Samsung	11	2	16	-	29

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	LG	Lotte	Samsung	Total
KT	-	19	17	10	46
LG	31	-	15	35	81
Lotte	20	16	-	8	44
Samsung	17	21	22	-	60

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	LG	Lotte	Samsung	Total
KT	-	13	13	2	28
LG	0	-	0	10	10
Lotte	0	13	-	0	13
Samsung	9	0	75	-	84

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	LG	Lotte	Samsung	Total
KT	-	32	30	12	74
LG	31	-	15	45	91
Lotte	20	29	-	8	57
Samsung	26	21	97	-	144

Samsung wins the second tie-breaker against KT


To construct the scenario, we start with the current standings:
            Team	W	L	D	GL	PCT	GB
             KIA	20	8	0	116	0.714	0.0
              NC	17	11	0	116	0.607	3.0
         Samsung	16	12	1	115	0.571	4.0
             SSG	16	12	1	115	0.571	4.0
              LG	15	13	2	114	0.536	5.0
          Kiwoom	13	14	0	117	0.481	6.5
          Doosan	14	16	0	114	0.467	7.0
          Hanwha	11	17	0	116	0.393	9.0
              KT	10	19	1	114	0.345	10.5
           Lotte	8	18	1	117	0.308	11.0

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	-	12	0	0	13	13	13	0	13	13	77
Hanwha	0	-	0	0	10	6	1	0	11	4	32
KIA	13	13	-	7	13	12	14	13	13	13	111
Kiwoom	13	13	5	-	13	13	13	14	13	13	110
KT	0	0	0	0	-	13	13	0	2	5	33
LG	0	8	0	0	0	-	0	0	10	10	28
Lotte	0	10	0	0	0	13	-	0	0	12	35
NC	11	14	0	0	13	13	12	-	13	13	89
Samsung	0	2	0	0	9	0	13	0	-	3	27
SSG	0	9	0	0	7	1	0	0	10	-	27
-----------------------------------------------------------------------------------
Losses	37	81	5	7	78	84	79	27	85	86

					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	3	0	0	0	3
KIA	0	0	-	0	0	0	0	0	0	0	0
Kiwoom	0	0	0	-	0	0	0	0	0	0	0
KT	0	0	0	0	-	0	1	0	3	0	3
LG	0	0	0	0	0	-	0	0	1	3	2
Lotte	0	3	0	0	0	0	-	0	0	0	3
NC	0	0	0	0	0	0	0	-	0	0	0
Samsung	0	0	0	0	3	0	0	0	-	0	3
SSG	0	0	0	0	0	2	0	0	0	-	2
-----------------------------------------------------------------------------------
Total	0	3	0	0	3	2	3	0	3	2

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	-	15	1	2	15	15	14	3	13	13	91
Hanwha	1	-	0	0	13	7	2	1	12	7	43
KIA	15	16	-	11	15	15	16	15	14	14	131
Kiwoom	14	16	5	-	14	15	16	14	15	14	123
KT	1	3	1	2	-	14	13	1	2	6	43
LG	1	9	1	1	2	-	2	2	13	12	43
Lotte	2	11	0	0	2	14	-	1	0	13	43
NC	13	15	1	2	15	14	15	-	15	16	106
Samsung	3	4	2	1	11	2	16	1	-	3	43
SSG	3	9	2	2	10	1	3	0	13	-	43
-----------------------------------------------------------------------------------
Losses	53	98	13	21	97	97	97	38	97	98

					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	3	0	0	0	3
KIA	0	0	-	0	0	0	0	0	0	0	0
Kiwoom	0	0	0	-	0	0	0	0	0	0	0
KT	0	0	0	0	-	0	1	0	3	0	4
LG	0	0	0	0	0	-	0	0	1	3	4
Lotte	0	3	0	0	0	0	-	0	0	0	4
NC	0	0	0	0	0	0	0	-	0	0	0
Samsung	0	0	0	0	3	0	0	0	-	0	4
SSG	0	0	0	0	0	2	0	0	0	-	3
-----------------------------------------------------------------------------------
Total	0	3	0	0	4	4	4	0	4	3

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