The youngest son of the Eunhae Merchant Group, Eun Seoho, was born with a talent for business. "How could the Murim Alliance do this to me...?" "The higher-ups of the Alliance find you a nuisance. Tch, all this just for money." He was murdered by the Murim Alliance and regressed back to the days when he was learning the workings of the Eunhae Merchant Group. Seoho is determined to live this second life without regrets.