Fred Krauss (Vince Vaughn), who lives in Chicago, is an eloquent and even arrogant guy, and what is even more unexpected is that he has a brother named Nick (Paul Giamatti), who is actually an active Santa Claus. The two brothers grew up with very different personalities, and unlike their kind brother, Fred was selfish and cold. On Christmas Eve, he is going to open a casino, but $50, 000 is still missing. At this critical moment, Fred is taken to the North Pole by Willie the Dwarf (John Michael Higgins). Because of the busy Christmas season, Santa Claus and his buddies were so busy that Fred was invited to help prepare Christmas presents. For money's sake, Fred agreed to his brother's request. At the same time, officials in charge of Christmas and other major festivals visited the North Pole. He was dissatisfied with the deficit caused by these holidays, so he decided to distribute Christmas presents.