Wild Stallions 
Google Translate:
> "It seems that the secretary and the sister want to do something special for him when he falls asleep. But it seems that they are too moving.
>
> A very common piece of work that was drawn for the sake of writing a tutorial. The strange rhythm of wearing a white sock is not very natural.
> As for why there will be a sister-in-law to join in, you should know that in the Q&A of Jim, there was a horse fan who mentioned that "the color of the day and the sister-in-law are so similar, whether they will be brothers and sisters".
> This idea really caught my attention, so I have such a work.
> New works are coming soon, you remember to keep on paying attention to get more quality works~"
Looks like this picture is indeed intended to be incest themed.
> "It seems that the secretary and the sister want to do something special for him when he falls asleep. But it seems that they are too moving.
>
> A very common piece of work that was drawn for the sake of writing a tutorial. The strange rhythm of wearing a white sock is not very natural.
> As for why there will be a sister-in-law to join in, you should know that in the Q&A of Jim, there was a horse fan who mentioned that "the color of the day and the sister-in-law are so similar, whether they will be brothers and sisters".
> This idea really caught my attention, so I have such a work.
> New works are coming soon, you remember to keep on paying attention to get more quality works~"
Looks like this picture is indeed intended to be incest themed.