Lee Cheol-joong, a prominent figure in Jaeyoung Trading and a member of the Jaeyoung Faction, meets with newly appointed director Choi Ha-kyung in order to personally hand over the 'item'. However, as long as the item inside Cheol-joong's belly remains intact, the transaction between the two takes an unforeseen twist that no one could have anticipated...!? A mind-boggling relationship where both parties give not only items but also XX!