“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.

KINGDOM购物中心社长朱中元（苏志燮 饰）是个吝啬薄情，精于算计的以自我为中心的男人。绰号为“太阳”的太恭实（孔孝真 饰）则是个乐观阳光的女孩，历经了一场与死神擦肩的意外后，她开始看见一些谁也看不见的可怕东西——鬼魂。心地善良的她帮助弱小的鬼魂达成心愿，然而像太阳一样发光的她，不被人相信，她在度过一段孤独的日子后，遇到了生命中的主君——朱中元。
因为恭实的缘故，朱中元开始接触到各种各样的诡异事件，一直以来只相信自己所见的他，无奈要与恭实并肩对付鬼魂。这出惊悚恐怖、同时又搞笑浪漫的爱情喜剧，就此展开。