Mr. Harui works for "Moonlight Finance," a mediocre loan shark company. His performance is abysmal, but in fact he is the company's shadow proprietor. Harui operates as a debt collector in one of the company's branches. No one knows his true colors except the branch manager Sugamo. But Harui also has another face: super magician, codename Dr. WHOO. He goes out incognito to punish greedy fellows and collects bad debts, using inside information available through his daily work in the branch office.