As time goes on, Meng Xiaojun becomes disillusioned with the American dream and decides to return to China to start his own business, a successful English language training company. He invites Cheng Dongqing to join him, and Dongqing eventually becomes a partner in the business.
Their company, New Dream, grows rapidly and becomes a huge success, making them wealthy and famous. However, their success also attracts the attention of the Chinese government, which accuses them of financial misconduct and tax evasion. They are brought to trial and face the possibility of losing everything they have worked so hard for.
Throughout the trial, the three friends remain loyal to each other and refuse to betray their principles. They fight for their innocence and strive to prove that they have done nothing wrong. In the end, they are acquitted, and their company is allowed to continue operating.
The movie ends with Cheng Dongqing reflecting on the true meaning of the American dream - that it is not just about material wealth and success, but also about staying true to oneself and maintaining one's integrity in the face of challenges.