After an unexpected death in two separate incidents, Cha Min and Go Se-yeon discover they have come back to life in new bodies they don't recognize. They appear to have been brought back to life with the help of a soul-restoring statue called Abyss. Go Se-yeon is a strikingly beautiful prosecutor reincarnated as an ordinary-looking lawyer. Cha Min is a smart, rich but unattractive businessman who is reborn with the most beautiful face ever. As the story unfolds, they try to break through their own death and revival.