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As the deceased soul Ja-hong and his three afterlife guardians prepare for their remaining trials for reincarnation, the guardians soon come face to face with the truth of their tragic time on Earth 1,000 years earlier.
Having died unexpectedly, firefighter Ja-hong is taken to the afterlife by 3 afterlife guardians. Only when he passes 7 trials over 49 days and proves he was innocent in human life, he’s able to reincarnate, and his 3 afterlife guardians are by his side to defend him in trial.
A playboy business tycoon, Liu Xuan, purchases the Green Gulf, a wildlife reserve, for a sea reclamation project, and uses sonar technology to get rid of the sea life in the area. Unknown to him, the Green Gulf is the home of merpeople, and the sonar has caused many of them to succumb to illness or die. Xuan's business ventures in the area are threatened when he crosses paths with the mermaid, Shan, who is sent to avenge her people.
