某天,極具盛名的案件代理人弼載(金明民)和律師判秀(成東鎰)收到一封來自死刑犯的信。轟動社會的財團媳婦命案,嫌疑犯順泰(金相浩)主張自己是冤枉的,而弼載身為案件代理人,也直覺認為背後有不對勁。為了揭發財團的蠻行,弼載和判秀這對歐吉桑搭擋展開調查,試圖揭發錯綜複雜的內幕…Once a good cop, Pil-jae (Myung-min Kim) now uses his knowledge and skills to act as a "broker" between criminals and his lawyer boss Pan-su (Dong-il Sung). One day a mysterious letter from a prisoner on death row grabs his attention. As Pil-jae investigates into the case for his own benefit, it becomes soon apparent that he would be dealing with a murder case linked to the powerful Dai-hai corporation and its ruthless leader "The Madame".