What do a gallery owner, Hideo Tanizaki, and a young, naive filmmaker, Sohei Nakai, have in common? Well, both of them are 24-years-old - that's a good start. They both graduated from the same art school - that can't hurt either. The fact that Tanizaki has a perchance for art forgery is just one "minor" difference between the two that Tanizaki hopes to rectify pretty quickly. Under Tanizaki's influence, Nakai is inducted into the shady world of counterfeit art and black market dealings. However, not all of Tanizaki's soul has been corrupted by the promise of money and power. With a kind soul, perhaps even these high-stake crimes can be put to good use.