Cha Moosik runs a casino bar, but due to a crackdown by the National Tax Agency, he sets up a full-fledged casino business to escape to the Philippines, developing strategies to win over the political and business circles in the country. However, he is suddenly framed as a suspect in Min Seokjun's death and is pursued by Oh Seunghoon from the Korean Desk. Betrayal is rampant where money is involved. Who will be the last one standing?