Jay, a legendary hitman in the American underworld, is commissioned by Union, the largest killer agency in North America, to personally destroy the assassination firm founded by his friend, Johnny. Although he accepted the commission on the condition that Johnny's life be spared, both he and Johnny are killed due to Union's betrayal. However, Jay is resurrected by a mysterious power into the body of an ordinary young man in Korea and meets Johnny, who has been resurrected in the body of a young woman. The two decide to join forces again to establish a powerful 'company' to take revenge on Union for killing them.
