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Liu Yue Ping (Chrissie Chau) reports to the ICAC about a rich 2G Cao Yuen Yuen (Raymond Lam) who bribed officers of the Hong Kong Correctional Services (HKCS) from inside the prison. William Luk (Louis Koo) decides to infiltrate the prison as an inmate to conduct his investigation, while his partner Ching Tak Ming (Kevin Cheng) and Chief Inspector Lau Po-keung (Julian Cheung) back him up from the outside. 廉政公署收到报案人廖雨萍（周秀娜饰）的实名举报，举报正在坐牢的富二代曹元元（林峯饰）涉嫌行贿监狱里的监督沈济全（谭耀文饰）以及惩教员，首席调查主任陆志廉（古天乐饰）决定深入虎穴，卧底狱中。在监狱里，被陆志廉送入监狱的前警司黄文彬（林家栋饰）以及曹元元两大帮派势成水火，陆志廉趁机接近曹元元取得信任。同时监狱外的廉政公署总调查主任程德明（郑嘉颖饰）、国内反贪局行动处处长洪亮（丁海峰饰）也陆港联手，通力合作，最终成功破获贪腐行贿大案。