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Tokai University linguistics professor Yun Himonya was first known in Japan for teaching and writing books on communication. His popularity got him a late night TV show about making people angry.
One of the episodes was about “The Sudden Encounter” and involved crushing a business card “mercilessly”.
The gag of this meme is the person on the right has something the person on the left wants. The following is the typical course of action:
Speaker 1: Do you want this X?
speaker 2: Sure, I’ll have it
Then speaker 1 proceeds to break whatever they were offering.
Note: this meme is read right to left like Japanese comics.