Kim Young Soo, a department store employee, dies unexpectedly in an accident. In the afterlife, he begs for a chance to return and clear up the misunderstandings surrounding his death—and to comfort his grieving wife, Shin Da Hye. He's joined by Han Gi Tak, a tough former chef with unfinished business of his own.

They're granted a second chance but with strict conditions: they return in new, unfamiliar bodies and must not reveal who they really are. Young Soo comes back looking like the department store’s new chief, complicating things further, while Gi Tak is reincarnated in a woman’s body.

With only a short time back on Earth, they race to protect the people they love, bring closure to their past lives, and make peace before time runs out.