Jay, a legendary hitman in the American underworld, is hired by Union—North America’s largest killer company—to destroy the killer company established by his friend Johnny with his own hands. The condition for accepting the contract was that Johnny’s life would be spared, but both Johnny and Jay are killed due to Union’s betrayal. However, through mysterious power, Jay is resurrected in the body of an ordinary Korean young man and meets Johnny, who has been resurrected in the body of a young woman. The two decide to join forces again and establish a powerful “company” to take revenge on Union, which killed them.