An undercover cop has his loyalties tested when the boss of the corporate gang he's spent years infiltrating dies.

A corrupted customs officer, Choi Ik-hyeon, faces losing his job. Then, his life turns around as he meets ganster Choi Hyeong-bae who has connection with the Yakuza. They quickly form a partnership; Hyeong-bae helps Ik-hyeon set up a business with the money from drug trafficking while Ik-hyeon lobbies for his partner Hyeong-bae. As the government declares war on crime, however, their partnership begins to crack.