The story revolves around a woman who can see ghosts and a man who tries to protect her, and is described as a drama with horror and romantic elements infused together. So Ji-sub plays the miserly, greedy, and conceited CEO Joo Joong-won, who measures all human relationships through money. Gong Hyo-jin will play the melancholy and tearful assistant Tae Gong-shil, 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.