The nightmares come again. They remind Seung-gyu that just 3 years ago, he was a helpless gigolo selling his body and soul for money… Money he wouldn't have spent on a bad investment if it weren't for his then roommate, Min. But that's all in the past. Now, Seung-gyu is in a position of power when it comes to money and sex. He's a successful account executive, and has an endless list of girls who're willing to come over for a good time. But when Min returns into his life as a new recruit at his company, Seung-gyu realizes the past can't be forgotten or forgiven. It's time for revenge.