A week before Christmas, Noel is running out of money.
She wants to go to Comiket at the end of the year, but she can't afford even the railroad fare!!
While she is worrying about it, a poster that reads "Recruiting Santa" comes into her sight.
It offers "A Lot of Cosplay Options" and a large amount of salary.
Upon visiting the office, a Santa-looking guy immediately says: "Let's work with us!".

Her job is to "give gifts to good adults" and no further information was given.
Wearing a Santa costume provided, she goes to a designated place.

In fact, however, the Santa-looking guy's business is to provide services which are advertised as
"Christmas Special Offer! Have Sex with a Girl in a Situation of Your Choice!"...