You accept a world-building assignment from the Administrator and set off at once, reaching the world assigned to you a year later.
After building a region, you begin recruiting residents. To your surprise, a high-ranking deity named Ji Yun appears. They say the new world will offer plenty of surprises and ask to stay with you for a while.
Three months after your little world begins operating smoothly, the Administrator contacts you: Your world is open for business, so it's about time to pay taxes.
The tax bill is enormous, making you suspicious. You contact your family for advice, and they tell you that you've been saddled with the taxes for a mid-level world.
Naturally, you refuse and prepare to contact the Administrator directly. But just then, the high-ranking deity appears and offers to help you.
You're terrified. Ji Yun has somehow seen your private chat history, so you immediately call the police for help. The police then contact the deity right beside you: Please stop scaring the victim.
It turns out Ji Yun is a divine-world police officer, assigned to investigate your Administrator...
Theme: A nine-story tower begins with its first layer of earth.