After receiving a death sentence, Tak-woo decides to spend the rest of his life earning money to support his family. One day during delivery, he accidentally encounters hold 'em poker and asks for help from Yeong-seo, the owner of the club. Tak-woo challenges the infamous Chairman Kang, but in the end, he loses everything and collapses horribly... A man who has lost neither money nor pride, stakes the rest of his life for revenge!

Agent Lam (Tony Leung) sets out to track a pair of plates used to make fake American dollars. When he discovers the plates, they are conned out of him by enigmatic US Embassy workers Owen (Richie Ren) and JJ (Shu Qi). With the trail now leading to Korea, Lam sets off in hot pursuit. There, amidst the dangerous and glamorous urban landscape of Seoul, Lam finds himself confronting an underworld crime boss known as the Polar Bear, head of the biggest counterfeiting organisation in Asia.