As Santa Claus Chris (Mel Gibson) gets older, his career declines year by year. In order to save the Christmas factory and feed his elf employees, he is forced to cooperate with the US military and switch to manufacturing military weapons. But a mistake actually caused him to be killed? ! On Christmas morning, a boy from a wealthy family (Chance Hirschfield) opened his Christmas present with great expectation, but found that the gift was just a piece of coal. He was so angry that he decided to hire a professional killer to hunt down the Santa Claus who made him so angry... The kid PK Santa Claus, who will win in the end?