The underworld has collapsed. In the barren land where blood should flow, now clear water flows, and the cauldron that used to boil the souls has long since gone cold. The retired King of Underworld, in pursuit of his own happiness, seeks the path of reincarnation. However, due to the chaos in Underworld and the disappearance of his successor, he is unable to walk the path of reincarnation. To become a god in the human world and to track down the missing successor, The King of Underworld descends to the human world. But the human world is in chaos due to the escape of the deceased from Hell, orchestrated by his successor's masterful plan. The King of Underworld joins forces with the 'Guardians of the Life' who protect humans, using the power of the Hell's ledger, in a struggle to capture his successor and restore the world to its original state. Will King of Underworld be able to safely walk the path of reincarnation?