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Two up-and-coming friends, seeing themselves as the future elite of the new world, oligarchs, they sign up for a major deal, but it turns out that they have been drawn into a massive embezzlement scheme involving billions from the treasury. After his arrest, Andrei ends up in an overcrowded communal cell, a purgatory where he must transform himself into a different person in order to survive and return back to the real world, to his family.