Tae Gun-ho (Jung Jae-young) is the best debt collection agent in his firm, admired by his colleagues and dreaded by those he visits. He’s known for gathering his debts by any means necessary and keeps a cattle prod handy while on the job. Following a series of unexpected fainting spells, Tae is told by a doctor that he has liver cancer, and would need a transplant to have any chance of surviving beyond three months. So, Tae Gun-ho puts his professional skills to work, setting out to collect a different sort of debt by tracking down the recipients of organs donated by his late son. First among his sources for a liver is Cha Ha-yeon (Jeon Do-yeon), a beguiling fraudster with a long list of enemies.<ref name=tiff>[http://tiff.net/filmsandschedules/tiff/2011/countdown "Countdown"]. ''Toronto International Film Festival''. Retrieved on 2011-09-08.</ref>
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