Dronov and Mosin were friends since the orphanage, where the boys sworn to become rich no matter what. Several years later Mosin got into public service and worked his way up to the head of the Tax Service. As for Dronov - he turned out to be a commerce ace: he quickly realized that there were loopholes in the law that just must be used. And the business took off. Mosin using his own resources helped the old friend bring his schemes to the end. As usual, they divided everything in half. But Dronov's business successes predictably drew attention of the competent authorities. For the first time they let him off with a fine, but since then holding Dronov criminally liable has become a matter of honor for investigator Tregub. The next business project promised the accomplices a huge jackpot. All they needed is to complete the VAT refund multimillion-dollar operation and to 'scatter' the money at dummy companies. But a stupid car accident confuses all Dronov's brilliant plans.
