Baek Dong Joo is a former professional ping pong athlete, who has just started to work as a funeral director. On her first day on the job she finds out she has the gift, or curse, to momentarily resurrect and talk to the recently deceased people when she touches them. Those people between life and death have last wishes she has to grant, or her days will be filled with a series of bad luck and accidents. Scared out of her wits by the dead coming back to life, she runs away from her work place from day one, and instead returns to studying for the civil exam she’d failed before. However, since that day, the streak of bad luck and the memory of the first client she abandoned wouldn’t leave her alone. Hence, over a year later, Baek Dong Joo decides to return to work as funeral director, in order to fulfill her duty to and the wishes of the dead people to end her karmic misfortune. She has to grant 21 wishes in total to be freed of this fate. Kim Tae Hee, also known as Kim Jip Sa to his clients, works as a man for hire. Employed by his uncle Vincent running the newly opened errand service company “A Dime A Job” he can be hired for any odd but legal task for as little as one hundred Won. One day, Kim Tae Hee encounters Baek Dong Joo, when he was hired by her boyfriend to break up with her in his stead. After that, their paths continue to cross, and by the virtue of their jobs their fates get intertwined deeper and deeper in a series of life and death situations, surrounding the wishes of the people who had died, and the painful past it is going to unravel for both of them.