1939. A young Ukrainian-American man Yaro comes to the Carpathian Mountains, because his father left him a fortune under the condition that he would marry a Ukrainian girl. There Yaro meets a Hutsul girl Ksenya and has to rethink his plan.
On New Year's Eve, Denis tearfully asks his friend Yuri to replace him at work - to become Santa Claus. Yuri agrees, because his friend guarantees that he will have to do almost nothing. But on the first working day everything goes wrong, and the newly-made Santa Claus has to get out of it....