One night, a burglar in a Santa Claus costume is surprised by Victor, a young boy who believes he is the real Santa Claus. Victor then follows him, and they embark on an unexpected adventure that will change their lives.
Marie has had a tough childhood ever since her mother Elisa committed suicide. She has spent most of her life in an orphanage and now makes a living as a small time criminal in Paris. Now she wants to unravel her past and find her father whom she blames for her mother's death.
On Christmas Eve, a curious child embarks on a hilarious adventure with a man he believes to be Santa Claus — but is actually an undercover thief.