Su Wantang is a partner in the M&A department of a top law firm and is leading a 1 billion cross-border acquisition case. Gu Yanshen, the legal representative of the target company, is her husband, whom she has been separated for three years due to personality differences. Three years ago, Gu Yanshen was angry because of his mother's forced birth and the crisis in the family business. He gave up his smooth position in a state-owned enterprise and took over a small company that was on the verge of bankruptcy. Su Wantang chose to treat the marriage coldly because she could not accept the threat from her parents-in-law that "only by having a son can he inherit the family business." Now, the formal confrontation of acquisition negotiations forces them to solve corporate problems face to face, and at the same time re-examine the complex relationship between "Party A" and "Party B" in their marriage.