After seeing his dreams of becoming an actor go nowhere, 25 year old Kinuta does nothing but spends his time gambling everyday. Broke, framed and now neck-deep in dept, he is recruited as a smuggler - underground movers of everything from dead bodies to illegal goods. Apprenticing under smuggler veteran Joe, his first cargo consists of the slaughtered bodies of Yakuza-including the headless corpse of boss Tanuma. The killers, Vertebrae and Viscera, a pair of assassins working for the Chinese mafia, are now wanted by the Tanuma clan who are out for their blood. When the assassins are tracked down, Joe’s crew are assigned to deliver them-one dead, one alive- to the Tanuma clan. But when Kinuta’s kindness leads to Vertebrae’s escape, putting his life in jeopardy, he has no choice but to ‘play’ Vertebrae in an attempt to decieve the yakuzas.