Kifumi Tsuzuki is a tax auditor and as such, people despise him. No matter, Tsuzuki loves the sight of defeated businesspeople as they reluctantly hand over their due assets. Nothing gets him more excited. Perhaps, not even sex. However, Tsuzuki might have to face the reality that maybe somebody is interested in him. That somebody being Shinichi Nakahara, the CEO of the company that Tsuzuki has just audited. What kind of man tries to court the very person who ripped away money from his arms? Oh, how the tables turn. And this time, it looks like Mr. Nakahara is after Tsuzuki and HIS assets, too