Claudia is a young art restorer. Her company is running out of money and the government agency owes her wages. She relies on her grandmother's pension to support her. However, her grandmother suddenly passes away and the company is on the verge of bankruptcy. Claudia is desperate and conspires with her employees to "freeze" her grandmother so that she can continue to receive her pension until the government agency pays. After finally getting through the difficult times, the honest but clumsy tax policeman Simon falls hopelessly in love with Claudia! Layers of deception, heavy disguises, and misunderstandings, Claudia's scam is like exposing the frozen grandmother to the sun, melting bit by bit...