Insurance agent Gang-Soo witnesses his own wife commit suicide and struggles helplessly afterwards to get by from day to day. Upon returning back to work, he takes on the case of blind Mi-So who is in a coma due to a car accident. When Gang-Soo visits the hospital to investigate the case, he meets a woman who claims that she herself is Mi-So's spirit. With the revelation that he is the only person who can see her spirit, he agrees to make her desperate wish come true.