드디어 한 자리에 모인 환불원정대 난관이 예상되는 가운데 전화를 받은 사람은? 유학파 출신에 음반 기획사 사장 제작자 지미 유!
Jimi Yu, an experienced businessman with connections, negotiates with Refund Sisters about whether to take on the position as a producer. After interviewing the members one by one, he decides to give more thought to what may seem to be a reckless and self-destructive challenge.