Two bands of thieves team up to steal a priceless diamond from a casino known for its cutting edge security, and find their meticulously planned heist going to pot due to a series of unexpected complications. Opportunistic thief Popie (Lee Jung-jae) and his gang have just pulled of a big job in South Korea when they decide to get out of the country until the heat blows over. Never one to rest on his laurels, Popie has another caper planned in Macao that rests on his willingness to reteam with the slippery Macao Park (Kim Yun-seok), a former associate who once betrayed him. With wire specialists Yenicall (Jeon Ji-hyun) and Zampano (Kim Soo-hyun), skillful swindler Chewingum (Kim Hae-sook), and expert lock picker Pepsee (Kim Hye-soo) by his side, Popie puts his differences with Macao aside in hopes of swiping the raer yellow diamond known as the "Tear of the Sun." Meanwhile, Macao's team includes the crass Andrew (Oh Dal-soo), suave veteran thief Chen (Simon Yam), focused point man Jonny (Derek Tsang), and Julie (Lee Sinje) - who never met a safe she couldn't crack. But when the day of the heist arrives, the professionals who left nothing to chance find their perfect plan snowballing into disaster, and a cool $20 million payday about to slip though their fingers.