Kim Young Soo (Kim In Kwon) was a hard-working employee of a major department store who died in what looked like an apparent suicide after a tough day on the job. On the same day, Han Ki Tak (Kim Soo Ro), a tough-guy chef who ran a cafe, died in a car accident. Young Soo and Ki Tak meet in the afterlife and are on a train bound for heaven when Young Soo decides he can't go just yet. He wants to make sure his young wife, Shin Da Hye (Lee Min Jung), and daughter, Han Na (Lee Re), are taken care of. Young Soo and Ki Tak both jump off the train and negotiate with the angel Ma Ya (Ra Mi Ran) for some time back on Earth to wrap up a few loose ends. In a strange twist, Young Soo's spirit comes back in the body of a good-looking young man who happens to resemble Lee Hae Joon (Rain), the illegitimate son of the department store's chairman. The chairman's first son, Cha Jae Kook (Choi Won Young), is not happy to see Hae Joon back from the United States and is determined to chase him out of the company. Young Soo is shocked to discover that his widow, Da Hye, is now working at the department store as a sales clerk, while young manager Jung Ji Hoon (Yoon Park) watches over her. Ki Tak comes back in the body of a beautiful young woman, Hong Nan (Oh Yeon Seo), and he has a heck of a time trying to navigate his new body as he tries to help his actress ex-girlfriend, Song Yi Yeon (Honey Lee), escape from the grasp of a dangerous gangster. Can Young Soo and Ki Tak take care of the people they love before their time on Earth expires?
