Three men have been friends since their school days. They do some something, believing it would be nice, but that act connects to them a crime and their friendship ends. Hyun-Tae (Ji Sung) works as a paramedic and has one daughter. He has a strong sense for justice. In-Chul (Ju Ji-Hoon) works as an insurance agent, but is known as a swindler. Min-Soo (Lee Kwang-Soo) runs a small business. He relies on his two good friends like family.
In order to let things cool down from their latest heist, Popeye and his group of thieves go to Macau on a job. But the mastermind behind this job is none other than Popeye's old partner Macau Park, who escaped with 68kg of gold several years ago on their last job together. Macau Park brought Chinese thieves as well but little did they know what Macau Park planned for each one of them. His plan takes an unexpected turn when Popeye brings Pepsi, a genius safe-cracker and old flame of Macau Park, to settle the old score. The thieves' target is a $20 million diamond known as 'Tear of the Sun', kept safely away in a casino, brought there to be sold by a notorious Chinese fence. While working together to steal this fabled diamond, they all have their own agenda to keep the diamond for themselves. But who will succeed and live to see another day?