GU Chang-sik is a debt collector working day and night to reform Korea’s fiscal order and dreaming of becoming the ‘King of debt collecting’, so that he can earn a tremendous salary. Unfortunately, he is the last man in the race for three months in a row. One day he meets three debtors, which leads to the comedy of the film: KWAK Seon-ju, a young debtor who is struggling hard to raise a child alone; CHO Eul-sang, who goes bankrupt after his company collapsed but tries to keep his house for his soon-to-be-married daughter; and SHIM Su-gyo, who fails to get a job after graduating from a local university and falls into the private loan business.

Three teenagers from different backgrounds, each for different reasons, accept positions as undertakers. There's only one problem, no one in their town has died for over a decade! With no chances to get in any practice, it all comes down to the line one day when a widow commits suicide, and the three undertakers are put to the test!