Simon Spies is a shady Danish millionaire, a womanizer, a drug user, and a fan of experiments on the body and psyche. Mogens Glistrup is a balding, chubby accountant, a loyal family man, and a brilliant fraudster. While Simon spends his life in indulgence, Mogens creates a scheme for a completely legal method of tax evasion and almost destroys the state institution of taxation. The film is based on a true story.