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This film takes place in Hong Kong, where Mainland Chinese MPS officer Cheng Shih-nan (Cheng) extradites drug-dealer Wong Ti (Chow) to the Royal Hong Kong Police. Unfortunately, Wong escapes and Cheng is forced by the State Council to stay abroad Hong Kong and assist Chief Inspector Wu Wei-kuo (Leung) to track down Wong, as well as his boss, So Kuo Jung (Fang). The cultural differences between Hong Kong and Mainland China and her rivalry with Wu's father, a former military officer of Kuomintang, become a big headache for Cheng, a loyal member of the Chinese Communist Party.

Kota (Satoshi Tsumabuki) hears about an impending 1.5 billion yen gold bar heist from his friend Kitagawa (Tadanobu Asano), a former college classmate, and decides to take part. The gold bar sits in the basement of the HQ of Sumita Bank. Helping Kota and Kitagawa are bank security employee Noda (Kenta Kiritani), a North Korean spy pretending to be a college student (Shim Chang-Min), Kitagawa's younger brother Haruki (Junpei Mizobata) and a former elevator engineer (Toshiyuki Nishida). These 6 men are about to carry the boldest of schemes to bypass the bank's high-tech defense system.

Two identical twins, Han Soo Ho and Han Kang Ho, look exactly alike but lead entirely different lives. Han Soo Ho is a respectable judge who does everything by the book, while Han Kang Ho is not only a convicted criminal but a repeat offender. When Han Soo Ho suddenly disappears, Han Kang Ho ends up taking his brother’s place and living a new life as a judge.