因為妻子過世而沉浸在哀傷中的保險業務員李江洙(金南佶飾),接下後輩的車禍理賠業務來到醫院探訪被車撞成植物人的被保險人微笑(千玗嬉飾),發現她沒有家人只有朋友,但好友不願意簽下和解書,所以讓保險公司感到壓力。 在醫院處理案件的李江洙,卻突然看到了微笑的靈魂出現。本來嚇得逃跑的他漸漸了解微笑過去可憐的身世,而決定幫助她完成遺願。除了替她找到生母之外,另一個微笑心中的小小願望,究竟是否能實現呢?Insurance examiner Gang-Soo (Kim Nam-Gil) falls into a deep depression in the wake of the death of his beloved wife. As he returns to work, he takes on the case of Mi-So (Chun Woo-Hee) whom is laying in a coma in the hospital. Gang-Soo meets a woman there who introduce herself as Mi-So, and it turns out that he is the only one capable of seeing her. It turns out that Mi-So has been in a terrible car accident and while her body is deep in a coma, her spirit is roaming free. And Mi-So has something that she needs Gang-Soo to do for her.