Episode 2 of "Karma," entitled "The Man Who Disposed of a Body," unfolds with a captivating scene of a hiker documenting her adventure in the snow-covered solitude of Mount Chowol, an off-the-beaten-path hiking destination. She stumbles upon an intriguing sight: a dog furiously digging through the mud, uncovering Dong-sik's lifeless body beneath.
The narrative shifts to Dr. Han Sang-hun, eagerly awaiting his romantic rendezvous. He reflects on his monotonous yet affluent life, boasting of his wealth and his charming girlfriend, Yu-jeong. She, however, proves to be a manipulative and playful companion, teasing him into a sexual encounter. She sets the tone, pushing him to consume alcohol despite his reluctance, and eventually leads him to a hotel room.
In the aftermath of their intimate encounter, Yu-jeong is summoned away due to the sudden passing of a friend's father. Despite his intoxication, Sang-hun reluctantly agrees to drive her, succumbing to her demands. She continues to flirtatiously toy with him as he drives, and in a moment of weakness, he allows her to distract him—leading to a fatal collision with a pedestrian. The victim, instantly killed, presents a dire dilemma. Yu-jeong urges calling the police, but Sang-hun, filled with panic, blames her for coercing him to drive under the influence and insists on covering up the crime.
The arrival of another car, driven by a helpful mechanic, complicates matters further. With forced calm, Sang-hun assures the couple that everything is under control until they eventually depart, leaving behind a fleeting regret—they wished they had snapped a photo of Sang-hun.
Back at the harrowing crime scene, Sang-hun resolves to conceal Dong-sik's body by burying it. Yu-jeong, horrified by his plan, protests vehemently, sparking a heated altercation. Their argument is abruptly interrupted by a passerby, whose presence is announced by the clatter of dropped beverages. The man hastily cycles away, only to be incapacitated by a desperate Sang-hun. At her wits' end, Yu-jeong watches in horror as Sang-hun abducts the eyewitness, emotionally blackmailing her into accompanying him on this dark journey.
They set their course towards Mount Chowol. Sang-hun harbors an intent to terminate Eyewitness, prompting Yu-jeong to intervene and dissuade him. Just as she manages to calm him down, Eyewitness awakens abruptly, his screams echoing for assistance. In a fit of rage, Sang-hun strikes him repeatedly with a golf club until Eyewitness, sobbing and pleading, vows to keep silent. Sang-hun, now offering him 10 million won, labels Eyewitness an accessory to their deeds, despite the latter's trembling state. Despite the money, Eyewitness is instructed to assist in disposing of the body. Sang-hun, regretting his expenditure and nursing an injured hand from the arduous digging, finds Eyewitness suggesting they dig deeper, which Sang-hun silences abruptly before they hastily inter Dong-sik in a shallow grave.
As they retreat to their vehicle, Eyewitness audaciously demands an additional 10 million won. Amused yet irritated, Sang-hun ups the ante to 20 million and warns him never to ask for more. Eyewitness beams with delight, while Yu-jeong's expression betrays her shock. As they depart, the dog that had appeared earlier in the episode watches them with a knowing gaze.
Returning to town, Eyewitness requests money for a taxi ride, only to be mocked by Sang-hun. After extracting the memory card from the black box, Sang-hun consigns his car to repairs, the bill amounting to 4.8 million won, leaving him visibly defeated.
As Sang-hun grapples with his turmoil, a mechanic couple starts stalking him, snapping photographs surreptitiously. His hand injury worsens, festering painfully, while Yu-jeong distances herself from him. She eventually responds, feigning busyness, to which he responds by asking for financial assistance with the car repairs, citing dire financial straits. He then curtly tells her to refrain from contacting him for some time. She agrees, unaware of his sardonic laughter within, as he plots to punish her for forcing him to consume alcohol.
At the conclusion of Karma Episode 2, an unexpected visitor enters the clinic where Sang-hun is tending to his wound. His eyes widen in astonishment as he recognizes Eyewitness standing before him.