Set against the retro atmosphere of the 1980s, Nylon Legs follows the story of Park Gun, a rough-around-the-edges gangster tired of his third-rate life. When he storms a small company to retrieve stolen money, he expects a fight but instead finds an empty office and one bewildered employee: Lee Kyungi. Kyungi is a naive accountant who was left behind, clueless about the chaos her employer caused. Seeing an opportunity, Gun decides to use her as bait, taking her hostage and moving into her space to wait for the company president's return.
What starts as a tense, forced cohabitation quickly shifts gears due to an unforeseen accident. While catching Kyungi from a nasty fall, Gun's hand brushes against her stockings, triggering an electric shock to his senses that leaves him stunned. This moment marks the awakening of a deep, insatiable fetish he never knew he had. As Gun struggles to reconcile his gangster persona with his newfound obsession, the dynamic between captor and hostage evolves into a complex, charged romance where nylon becomes the catalyst for their intimacy.