At this corporation ruled by female CEO SARA, employees are strictly controlled through corporal punishment and fear, forced into absolute submission. Each morning assembly begins with harsh discipline including slapping and whipping, and any work mistakes result in an immediate 100-lash flogging. Employees are also made to lick the shoes and feet of business partners as apology rituals, enduring extreme humiliation. The daily meal consists of rice crushed under the CEO's feet and mixed with holy water, while face sitting and being used as a human chair for breath control are routine practices. An unusual bonus system rewards employees with 1,000 yen for every whip strike endured. Staff are forced to clean the CEO's personal toilet with their tongues, then used as human toilets—consuming feces and drinking her urine. Health checkups involve creepy inspections including close observation of the penis and deep anal probing with a penis vibrator. To combat her lack of exercise, the CEO uses employees as human punching bags, kicking and beating them mercilessly, and for poor sales performance, she crushes their penises underfoot on the office desk. Another day begins once again with the terrifying morning assembly.