Joo Joong Won (So Ji Sub) is a miserly, greedy, and conceited CEO, who measures all human relationships through money. Meanwhile, Tae Gong Sil (Gong Hyo Jin) is a melancholy and tearful assistant, who is able to see ghosts after an accident and thus suffers from insomnia. She lives a very reclusive and closed-off life due to her ability.

The story is being touted as “soul healing” drama that brings together very different types of people: one who can see and hear things that no one else in the world can and another who only hears and see things he wants too. As Joo Joong Won starts to believe in Tae Gong Shil’s claim of being able to see ghosts, these two people will grow together in faith and in character.