Song Seung-heon, Kwon Sang-woo and Kim Young-jun play three high school students who are startled when a bagful of money and a dead man fall on top of their car.

Three high school boys seem to have little in common, but one day they happen to sit next to each other at the back of the classroom.

Meanwhile, Ji-hyeong is a rookie detective on his 100th day at the station, and is always busy trying to catch criminals ranging from drug dealers to petty thieves.

Seong-hwan, Woo-seob and Jin-won have long since forgotten how scared they were at the beginning, and they are having a spending spree.

Song and Kwon became close friends in real life, and later starred together again in the 2008 film Fate.