In both shows, the daughter is getting revenge on her biological mother for abandoning her. The FL is grey/an anti-heroine in both dramas, but the FL in A Graceful Liar is far more villainous.
The FL is ruthless and will do anything to get to and stay at the top. Both FLs are ruthless and extremely manipulative, as well as cold-hearted. Most of the characters in both shows are morally grey.
There's a large group of villains against one heroine. And none of them feel sorry- at all. But the heroine may become an anti-heroine, similar to Go Eun-Jo/Hwang Ga-Heun. Stella Jang is also similar to Hwang Ji-Na. Seol-Hee/Lucia also lost her child like Eun-Jo/Ga-Hun because of the villains.
Many of the main/major characters are similar to the ones in The Penthouse. Even the general plot is similar to Season 1's plot of The Penthouse. For example, a daughter dying and the mother setting out to avenge the ones behind her death and find the killer. The only difference is that Shim Su-Ryeon is more of a morally grey character (and so is Oh Yoon-Hee) and Su-Ryeon is rich and married to a businessman, while Baek Seol-Hee is a poor, hardworking single mother.

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