In the underworld of Huangquan, which is both daunting and curious, reincarnation compensation, and the retribution of good and evil are all determined one by one. With the population explosion, more and more ghosts are heading to the underworld. The affairs of the underworld are busy, and the King of Hell (voiced by Nagatsune Takashi) who sits in the center should not be underestimated, and the first assistant officer, Ghost Light (voiced by Yasumoto Hiroki), who can be called the right-hand man, is a super S-level figure that makes the underworld fearful and fearful. He looks cold and serious, and even dares to speak rudely to the King of Hell. In the terrifying and eerie hell, evildoers are tortured by sin. Although Lord Ghost Light is full of awe, he also inadvertently creates a lot of jokes and fun with various off-line partners. From heaven to the Dragon Palace, Shinto, ghost, Buddha, immortal, demon, and human, the great gathering of saints and all living beings, joy is endless... This film is adapted from the original manga by Natsumi Eguchi.