Kim Yoo-Wol (Oh Chang-Suk) became an orphan and he was raised by foster parents. He worked extremely hard and passed his CPA exam. He enjoys happy days with his girlfriend Yoon Si-Wol (Yoon So-Yi), but he has a near-death experience. He changes his life and goes under the alias of Oh Tae-Yang. He is dead to Yoon Si-Wol.
Meanwhile Yoon Si-Wol, who believes her boyfriend Kim Yoo-Wol is dead, has a difficult time. She begins to work at conglomerate company Yangji Group. There, she meets Oh Tae-Yang.