Jeongto and Isaeng — childhood friends and neighbours. One grew up in a hospital, the other in a funeral home. Even though they played opposite roles, one serving the living and the other serving the dead, they were extremely close. Yet, ten years later, the two friends who could understand and respect the balance they maintained in the cycle of life, death, and rebirth, have now become two opposing forces trying to control the path of the deceased's souls.

How did they get there? It all started with a funeral...