According to the laws of Afterlife, all deceased must go through 7 trials over 49 days divided into 7 sin categories: betrayal, violence, filial piety, murder, indolence, deceit, and injustice. Once the deceased clears all 7 trials, he can be reincarnated and start a new life. "Mr. Kim Ja-hong, you died as expected without complications." Having died unexpectedly at a scene of fire while trying to save a little girl, firefighter Ja-hong is taken to the purgatory by 3 Afterlife guardians - Kang-lim, Hewonmak and Deok-choon. As the first paragon in 19 years, he must go through 7 trials over 49 days in order to be reincarnated. The 3 guardians were promised of reincarnation as well by King Yeomra, who rules the Afterlife, if they successfully defend 49 souls and do their best defend Ja-hong's innocence in trials as their 48th client. His journey progresses without a hitch, until his brother Su-hong, who died begrudgingly, has turned into a Vengeful Spirit and begins attacking the Afterlife, thereby interrupting Ja-hong's trial. Through the course of this battle, hidden facts surrounding Su-hong's death are uncovered and proof of Ja-hong's innocence is now uncertain. Risking their own fate in the Afterlife, the 3 guardians fight to reincarnate both brothers.