Cha Mu Sik runs a casino bar, only to flee to the Philippines due to a crackdown by the National Tax Service. He launches a full-fledged casino business and strategizes winning over the political and business circles in the Philippines. However, he is suddenly framed as a suspect in Min Seok Joon's death and is tracked by Oh Seung Hoon of the Korean Desk. Betrayal is rampant in the presence of money. Who will be the last person standing?