CHAN CHUNG MAN (Tang Siu Chuen) takes out a life insurance policy for his younger sister who resides in mainland China, and treats himself as the designated beneficiary. Three months later, he asks for compensation claiming that his sister was killed by lightning and that her body was cremated and buried subsequently. Suspecting that this is a fraudulent claim devised by MAN and broker HO KWOK MING (Cheng Tse Sing), the insurance company refers the case to ICAC. Preliminary investigations reveal that all the supporting documents provided by MAN are real and valid. But Investigator HUI KEI SHAN (Fiona Sit) soon discovers a new clue with her acute powers of observation…