Insurance agent Lee Kang-soo (Kim Nam-gil), who is immersed in grief because of his wife's death, takes over the car accident compensation business from his junior and comes to the hospital to visit the insured, Smile (Cheon Seo-hee), who was hit by a car and turned into a vegetable. He finds that she has no family but only friends, but her friends are unwilling to sign the settlement agreement, which puts pressure on the insurance company. Lee Kang-soo, who is handling the case in the hospital, suddenly sees Smile's soul appear. He was originally scared and ran away, but gradually he understood Smile's pitiful past and decided to help her fulfill her last wish. In addition to finding her biological mother for her, can another small wish in Smile's heart be realized?