Inspired by true events, a story of a materialistic tax lawyer who evolves into a true attorney to defend a group of innocent students falsely accused and tortured by the dictatorial military government. Down in the port city of Busan in the early 1980s is a tax attorney named SONG Woo-seok. His lack of connections, money, and a college degree forces him to take on all sorts of jobs other lawyers would shun, ranging from filing real estate registration forms to giving out legal advice on taxes. But an excellent eye for business and an appetite for money turns him into one of the most successful lawyers in town. SONG soon gets ready to conquer legal matters nationwide as he receives the offer of a lifetime from a major national corporation. But he comes across unfortunate news concerning Jin-woo, the son of the owner of a small restaurant where he eats every single day. Jin-woo has somehow gotten tangle up in a serious incident and is facing trial. Woo-seok is indebted to the restaurant owner, Soon-ae, for showing him kindness over an unpaid bill he ran out on seven years ago. He cannot bear to ignore her desperate plea for help and decides to at least help her get a visitation with her incarcerated son. But what await Woo-seok and Soon-ae at the prison's visitation room are the unexpected signs of brutality and torture they discover all over Jin-woo's body. Stunned to utter disbelief, SONG Woo-seok becomes determined to take on the case that no other man would.