In the interweaving of five stories, the New Year's magician himself ceases to believe in miracles, because burdened with life and immersed in work, people completely forget about the holiday. He takes serious action and sells his suit to a simple guy who has long since lost his sense of "New Year's magic". By leaving his position as a magician, Santa deprives people not only of a festive mood, but also of snow that could contribute to this. But contrary to his views on the hopelessness of the modern generation, people notice the changes and become the creators of a real New Year's miracle on their own.

On 6 December, Misu is hired as a Santa Claus advertiser for a department store. On that same winter day, Liza runs away from the orphanage because once upon a time, her mum promised her that when she turned 8, she would get a bicycle from Santa Claus. Liza unexpectedly walks up to Misu and asks for the bike. But Misu, the selfish bar pianist, has no intention of buying a bike, and Liza won't let him go until he gets his wish.

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Lucia is a consummate professional and the single mother of Leo, her beautiful and mischievous 6-year-old daughter, who is obsessed with Christmas and believes her birth was due to a Christmas miracle. Between her two full-time jobs (motherhood and architecture), she has neither the time nor the inclination to fall in love again, but when she reluctantly agrees to go on a blind date with Sergio, a handsome and likeable chef, the spark is undeniable.

Because of his close friend's betrayal, music director Jung-Woo (Lee Sang-Yoon) lost his precious guitar to creditors. He is asked to make a commercial and meets advertising exec Soo-Kyung (Yoon Jin-Seo). Due to personality differences, they have a confrontation. Later, they drink wine and talk about wine, movies and Santa Barbara. They discover they actually have some things in common and they develop feelings for each other. The next evening, they drink again and get drunk. Soo-Kyung tells him that they have been a couple since yesterday. With their romance just blooming, Jung-Woo fails to meet the deadline for the commercial. Soo-Kyung is disappointed and their romance ends. Some time later, they meet again for a commercial project. They have to go to Santa Barbara which they both admire.

Christmas is a busy, busy time for the residents of Green River, particularly for Grace Long, the third generation of her family to steward the New England town’s signature Christmas Eve parade. This year’s audience for the parade promises to be in the millions, thanks to a national morning show that has chosen Green River as the site of its Christmas Eve day program.

Christmas is a busy, busy time for the residents of Green River, particularly for Grace Long, the third generation of her family to steward the New England town’s signature Christmas Eve parade. This year’s audience for the parade promises to be in the millions, thanks to a national morning show that has chosen Green River as the site of its Christmas Eve day program.

Alex received the best Christmas present from his Uncle Charlie - Santa's very own pipe. But when he tried to share his evidence with the world, he was met with pranks from non-believers. Alex and his cousins set out to prove Santa is real.

You'd better watch out - Santa Claus Willie T. Soke is coming to town, and he doesn't care if you've been naughty or nice. Wille's favorite holiday tradition is to fill his sacks with loot lifted from shopping malls across the country. But this year his plot gets derailed by a wisecracking store detective, a sexy bartender, and a kid who's convinced Willie is the real Santa Claus.

Likeable 6th grader Liam writes to Santa asking him to prove that he's real. But Liam is dyslexic and accidentally sends his letter to Satan instead, who shows up at Liam's house, excited to have his first fanboy letter and wanting a little of Liam's soul.