A patrol officer gets into an accident and his soul gets separated from his body. Desperate to solve the case and return to his beloved girlfriend, but is at his wits’ end as a wandering spirit. Unexpectedly he discovers someone who can see him.

Ma Seok-do works as a detective squad chief. His team struggles to bust a criminal ring who originally came from Yanbian, China and led by Jang Chen.

A corrupted customs officer, Choi Ik-hyeon, faces losing his job. Then, his life turns around as he meets ganster Choi Hyeong-bae who has connection with the Yakuza. They quickly form a partnership; Hyeong-bae helps Ik-hyeon set up a business with the money from drug trafficking while Ik-hyeon lobbies for his partner Hyeong-bae. As the government declares war on crime, however, their partnership begins to crack.