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In their childhood years, Isaeng and Jeongto were the best of friends, but everything changed when Jeongto's father met a cruel fate. After a decade, the former pals meet again, but this time they stand on opposite sides - Isaeng escorts souls to their afterlife, while Jeongto seeks to grant them a second chance at living. Can they resolve their differences, and what is the involvement of the Kings of Hell in all of this?