For 30 years, the Seoul Hotel has enjoyed its reputation as a first-class hotel, thanks to the integrity and “happy service” mentality of its owner, CEO Choi. The changing times, however, call for expansion and adjustment in order for the hotel to survive. Before he can fully accomplish this, Choi dies of a heart attack. The hotel shareholders and creditors begin to fall down hard on Choi’s wife, Yoon Dongsook, who vows to protect the hotel her husband spent his life building. Meanwhile, the employees begin to leave the hotel, and the number of guests declines under poor management. Meanwhile, Kim Bokman, who has been continuously attempting to gain control of the hotel, bribes the general manager of the hotel. In order to implement his schemes, he hires a Korean-American by the name of Shin Donghyeok. However, things aren’t as easy as he would hope. Yoon Dongsook decides to call upon Han Taejoon for help, who left the hotel after a scandal three years ago to study hotel management in Las Vegas. Jinyoung leaves for the States to bring him back under Yoon’s request. The minute and level-headed M&A expert, Shin Donghyeok, succeeds in implementing the most lucrative hotel business of 2001, despite attacks from the most prestigious American law firms. He even visits a local prison in order to strike a successful bargain. After managing to finalize a 5 million-dollar transaction, he heads for Las Vegas for a short vacation.