Lee Man-jae at his brink of life, even sold his name to survive. In the world of ruthless barge where no one can be trusted, he held out a threadlike-life with a calculation ability. One day, he decides to retire for his soon-to-be-born child and takes on the big final commission. The moment he thought that everything was going smoothly, he was framed for embezzlement of $100M due to his unidentified ‘investor’ and faced his own obituary. A political consultant, Mrs. Shim, appears to Man-jae when he is trapped in a hellish private prison and lives as a ‘dead man’, offering a deal with his life as collateral. Man-jae accepts the offer to regain his name, family, and life.