“Abyss” is about a man and a woman who tragically die and are given another chance at life through soul-reviving marbles in a magical abyss. Go Se Yeon was a tough, accomplished, and unrivaled beautiful female prosecutor who worked in the Seoul District public Office but gets into a fatal accident and dies. However, due to the mysterious magical marble—Abyss—Go Se Yeon is revived, but now in a totally different appearance. Go Se Yeon now possesses a common appearance based on how “good” her spirit was in her previous life.