Sa-gi makes his living by employing his 101 ways to take money from bureaucrats. By skimming off the top of funds that crooked civil workers launder from the public. His next target is the high rise public administration building, with the help of his sidekick Go-bong, computer hacker Dal-se, and information collector Do-jun. When Sa-gi's scheme ensnares many politicians, they send out a beautiful female cop to catch Sa-gi. As the disgruntled Go-bong turns Sa-gi over to the police, Sa-gi must serve hard time behind bars