The Um family is about to leave for a family trip. However, at the house the family arrived to enjoy their break, fired employee, Kim was waiting for the family. He screams while holding the limbs of a family member who tries to flee from him, and Kim demands payment for his discharge. Suffering, the family screams out and asks Um to give him what he wants, but Um thinks differently.

GU Chang-sik is a debt collector working day and night to reform Korea’s fiscal order and dreaming of becoming the ‘King of debt collecting’, so that he can earn a tremendous salary. Unfortunately, he is the last man in the race for three months in a row. One day he meets three debtors, which leads to the comedy of the film: KWAK Seon-ju, a young debtor who is struggling hard to raise a child alone; CHO Eul-sang, who goes bankrupt after his company collapsed but tries to keep his house for his soon-to-be-married daughter; and SHIM Su-gyo, who fails to get a job after graduating from a local university and falls into the private loan business.

A condemned prisoner slowly falls in love with the married female artist who decorates his prison cell. Jin is a convicted killer awaiting execution on Death Row; Yeon is a lonely artist locked in a loveless marriage.