At Toto First Bank's head office, the competition is cutthroat for its elite employees. Matsuda and Kato are members of the sales department on the 21st floor. Having joined the team at the same time, Matsuda sees Kato as his ultimate rival. Whether it's in regards to their conquests with women or their reputation at work, whenever Matsuda thinks he's one-upped Kato, he ends up getting overshadowed by Kato's accomplishments, much to his chagrin.One evening in the office, Matsuda finds out his girlfriend has cheated on him, severely wounding his pride. But when Kato sees his frustration, he says the unexpected. "You have bad taste, obsessing over these boring women. You should choose me"... And the very next moment, Matsuda finds Kato's lips meeting his own!