The film is based on the popular webtoon of the same name and follows the story of Gang-rim (played by Ha Ram), a firefighter who dies saving a child's life. He is recruited by a group of gods, led by Ja-in (played by Ju Ji-hoon), to serve as a judge in the afterlife. Gang-rim has 49 days to review the lives of the deceased and determine their fate. Along the way, he uncovers a complex web of conspiracies and moral dilemmas that challenge his perceptions of life and death.