Jeongto and Isaeng - childhood friends and neighbours, one grew up in a hospital and the other in a funeral home. Even with their opposite roles in serving those who live and those who have died, they were extremely close. Yet, ten years later, what was once two friends who could understand and respect the balance they maintained in the cycle of life, death, and rebirth is now two opposing forces trying to control of the path of the deceased's souls. How did they get here? It was all because of a funeral...