冬至银行会计陈一平（陈道明 饰）与刑警蒋寒（丁勇岱 饰）可谓风马牛不相及的两个职业，因为一起库款盗窃案将二人的命运联系在了一起。警方介入后，陈一平积极协助调査，不久薛非（李成儒 饰）进入警方视线，眼看案件有点眉目，薛非却突然自杀身亡。而发现薛非秘密的陈一平如芒刺背，他决意辞职另谋饭碗。不料事与愿违，在递交辞职报告第二天，他收到一张神秘的软盘，里面的内容让陈一平感觉坐在了一颗随时爆炸的定时炸弾上。蒋寒对薛非的死因调査取得重大进展，他感觉薛非死亡背后定有惊天阴谋，事实证明了他判断的正确。陈一平已踏上一条不归路，在冬至那天深夜，惊魂未定的他在日记本中只写了2002年12月20日……
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