原著作者 | 湯澤剛（日）
編劇 | 許世輝（《接招吧！製作人》聯合編劇）
日本知名中小企業真實故事改編
36歲、專職企業併購、新婚生子的人生勝利組林有文，當他與妻子正享受一場單口喜劇表演時，卻收到來自基隆老家的消息——關係疏離、經營連鎖海鮮餐廳的父親過世了。
然而父親留給他的，只有近億元的債務。究竟一手收掉父親打拼多年的事業、回到自己幸福的小日子，還是咬牙幫父親清理爛帳、但日復一日面對經營壓力，讓數家餐廳的眾多員工們得以維生，成為有文揮之不去的難題。
At 36, Lin Youwen, a corporate merger expert with a newborn and a newlywed wife, is living the good life.
That is until he got a call from his hometown in Keelung during a stand-up comedy show. His estranged father, who owns a chain of seafood restaurants, has passed away, leaving behind a colossal debt of nearly a billion TWD.
Now, Lin Youwen faces a crucial decision: should he liquidate his father’s legacy and return to his cozy life, or should he grit his teeth, tackle the daunting task of clearing his father’s financial mess, and bear the daily burden of running the restaurants?
It is a choice that would decide not only his own future but also the fate of the many employees relying on those seafood joints. Lin Youwen finds himself stuck in this inescapable dilemma.