The gift of Christmas is a memory of love that money can't buy. "Your son will inherit a total of 142 million dollars," the lawyer told Clara, who runs a bakery while raising her son by herself. Four years ago, during a summer vacation, she fell in love with a man, but she never imagined that he was a sergeant of a conglomerate with aristocratic blood. He passed away last month and his brother Grant finds Clara and her son and wants to meet them. It's her first time in New York, a penthouse in a high-rise building and a world so different. Grant is the twin brother of her ex-lover, but he is the exact opposite, hard and cold...