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Mi-yeon and So-jin are looking for new jobs after quitting their work at a massage shop, which, despite being wholesome, has low revenue. So-jin, who was looking into an illegal massage shop to make a lot of money, forces her friend Mi-yeon, who is uncomfortable with it, to work with her. As So-jin becomes more and more proactive in her new job, the number of her VIP guests increases, and Mi-yeon, who had been watching So-Jinjiang spend her money, also becomes more proactive.