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.