Man Jae at his brink of life, even sold his name to survive. In the world of ruthless barge where no one can trust, 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 100 billion won 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.