When firefighter Kim Ja-hong (Cha Tae-hyun) loses his life in an incident at work, he is immediately met by a trio of guards – Deok-choon (Kim Hyang-gi), Hewonmak -hoon, Asura) and their chief Gang-lim (Ha) – who are also his guides in the realm beyond. He is informed that because he was a model of virtue in life he is eligible for reincarnation within 49 days, but only if he is acquitted in seven lawsuits from seven different levels of “hell.”
These processes are designed to find out whether or not he has been guilty of any serious sin in his life, such as betrayal, indolence, violence, deceit, and so on. As a bonus, his guards – who are de facto lawyers, Deok-choon and Hewonmak, can also win reincarnation if they can get good arguments for their “client”.
They are somehow stuck in a situation where they are eager to come out, but when a revengeful spirit begins to follow them and put their sticks in the wheel, all the plans they make are put into danger. Spirit interference forces Gang-lim to investigate, even if theoretically, he is not allowed to engage in earthly problems, and soon things become even more complicated when it is discovered that the family’s past is not the best, being centered around Ja-hong’s mute mother.