In the near-future AI world, true love becomes exceptionally precious. Male lead Che Yan's company develops an instrument capable of detecting the authenticity of love, and under the slogan 'Only when love and profit are bound together can it last', launches the 'love tax' payment system. People who love each other must pay the love tax, otherwise they will be forcibly stripped of their emotions. Female lead Yin Xia is a top computer science student who believes that the right to love should not be deprived by capital, and after graduation becomes an underground hacker who helps people forge 'not loving each other'. An unexpected incident forces the two to cooperate, and as the machine repeatedly judges that they 'love each other', and old archives uncover a murder from fourteen years ago, they discover that love cannot be calculated.