The four attractive founders of a highly successful company are in a bind. The Spanish equivalent of the IRS are investigating them, and are soon to find that they have been guilty of a massive tax fraud. But there is a way out, one of them needs to take the fall, confessing to everything and going to prison for seven years. Not surprisingly, none of them want to go to prison. They decide to hire a mediator, to work out whom will take the fall for the other three.