Yoon Joo-no, a key figure in the former M&A Team of SANIN GROUP, suddenly disappeared one day, leaving for Hawaii for undisclosed reasons. Rumors spread that he had been demoted, but the truth remains unknown to anyone. Then, three years later, when SANIN GROUP is facing bankruptcy with 11 billion dollars in debt, he is called back to Korea as their last hope. His mission is clear: to save SANIN GROUP. However, his solution is far from straightforward. Gaining the support of CEO Song Jae-sik, he forms a new M&A Team and gathers the best negotiators to dive into the perilous world of high-stakes deals. With his team, Joo-no takes one last gamble. Can he secure the 11 billion dollars needed to save the company, or will even the so-called "god of negotiation" be brought down?