Man-jae was at the brink of his life, he even sold his name to survive. In the ruthless world of his puppet boss he has survived by a thread with his only skill: his ability to calculate. One day, he decides to retire for his soon-to-be-born child and accepts a final commission. For a moment, everything was going smoothly, until he came across an article framing him for embezzling 100 billion won of his unidentified ‘investor’s funds. Having fallen from grace in the public eye, Man-jae’s life is as good as dead. His existence in the prison is that of a ‘dead man’. That is until, a political consultant, Mrs. Shim, offers Man-jae a deal to live. But Man-jae must bargain with his life as collateral. Man-jae accepts the offer to regain his name, family, and life.