In late 1944 during the Battle of the Bulge in World War II, U.S. Army intelligence officer First Lieutenant Thomas Hart (Farrell) is captured by German forces.

While interrogating Hart, the Germans coerce him to divulge intelligence by taking away his boots, causing his feet to become frostbitten and badly injured, and leaving him, naked, in a very cold cell.

While en route, a P-51 Mustang attacks (the letters POW were painted on the top of the train, but got covered by thick snow).

After arriving at the new POW camp, Lt. Hart is interviewed by the ranking American officer, Colonel William McNamara (Willis).

A law student before the war, Hart is appointed by McNamara to defend the accused pilot at his court-martial, a trial to which the amused camp commandant, Oberst Werner Visser (Iureş) agrees.

As the court martial proceeds, Hart struggles to prove reasonable doubt while dismissing Lt. Scott's motive, means, and opportunity.

As Hart's defense threatens to unintentionally call attention to subterfuge by the POWs, McNamara reveals to Hart in private that the "defense," like the trial itself, is a sham, an elaborate distraction to hide a planned attack on a nearby ammunition plant (which the U.S. Army Air Force mistakenly believes to be a shoe factory) by McNamara and his men, in aid of the war effort.

Hart is shocked that McNamara as a senior officer would sacrifice Scott to protect the planned attack on the ammunition plant.

As they proceed to the ammunition plant via a hidden tunnel, McNamara overhears Hart falsely confessing to the murder of Bedford in order to save Lt. Scott's life.

Oberst Visser immediately dissolves the court martial and orders the entire camp to gather outside to witness Hart's execution.

[5] The studio planned to begin shooting in April 2000, but Cuarón left the film to work on Y tu mamá también.