In an accident, the department store manager Kim Young-soo (Kim In-kwon) fell to his death, and at the same time, the gangster uncle Han Ki-tak (Kim Soo-ro) also died. The two men, with completely different identities and personalities, who had nothing in common during their lifetime, met in the underworld after death. Because they both had concerns that they could not let go of, they talked very speculatively, and then they took the initiative to jump off the train to heaven. In this way, Kim Young-soo and Han Ki-tak returned to the world to fulfill their wishes, but they only had two short months left. Kim Young-soo was reincarnated as the handsome and wealthy president Lee Hae-joon (Jung Ji-hoon), and Han Ki-tak was even more exaggerated, and turned into a hot and sexy beauty Hong Lan (Oh Yeon-seo). What kind of interesting story is waiting for them?