Lee Kyung Ho's mind was engulfed with ending his life due to bullying
and the loss of his mother. He attempts to, but is saved. His
determination to commit suicide somehow entices Sierra, a grim reaper
who later offers him a contract. This contract blesses him with the
ability to borrow the powers of the dead in their previous life in
return of sacrificing years from his lifespan. For the sake of attaining
what he wishes for, he eventually agrees to it.