When disillusioned artist Eoin Murphy tells his six-year-old daughter that Santa Claus isn’t real, the fallout reaches her school. Furious when a teacher reassures the children with a Santa billboard, Eoin buys the space beneath it and declares: “SANTA CLAUS DOES NOT EXIST.” Public outrage follows, propelling his crusade for truth into court, where contempt leaves him facing a €10,000 fine or prison. As Eoin alienates his family and battles authority figures he believes are lying to him, his rigid worldview begins to unravel and he is forced to question whether truth is always more important than hope, love and magic.