Employing a buddy movie format to describe two men´s delicate but sparking relationship, this film vividly depicts how the so called "880 thousand won generation" survives in the society and further, how this society forms a class hierarchy. Dong-suk, who is in his late 20s, is studying to become a revenue officer and wants to get a part time job at an CPA office in hoping that it might help his career. Richard working at the same office cheats his age to take control over Dongsuk and to be worst, the manager of the office always favors Richard who studied in London. Due to the current economic crisis, a governmental officer has became one of the most favored occupations in Korea and lots of young people want to become a governmental officer like Dong-suk. By portraying Dong-suk and his struggle, this film not only shows how people in their 20s strive to survive, but also disclose that their agony is derived from the social structure itself. A secular desire for success, an intense competition for stepping on others, dreaming of studying abroad, hierarchy of the society, and above all the society itself forging those trends, this film accuses of all those problems by arranging our portraits through characters, narratives and dialogues.