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Down in the port city of Busan, Korea in the early 1980s is a tax attorney named SONG Woo-seok. His lack of connections, money, and a college degree forces him to take on all sorts of jobs other lawyers would shun, ranging from filing real estate registration forms to giving out legal advice on taxes. But an excellent eye for business and an appetite for money turn him into one of the most successful lawyers in town. He soon receives once in a lifetime recruiting offer from a major national corporation.
 
Just when his life is about to change, the owner of a small restaurant, who he is indebted to, urgently seeks his help for her son. He had been eating at her restaurant every single day for her kindness that she showed him over an unpaid bill back when he was studying for the bar exam seven years ago. Unable to ignore her desperate plea, he decides to at least help her get a visitation with her incarcerated son. But what await them at the prison's visitation room are the unexpected signs of brutality and torture they discover all over her son's body. Moreover, that he is been falsely accused by the dictatorial government. Stunned to utter disbelief, SONG decides to take on the case that no other lawyer would dare to.