The story of patients and the caregivers of a hospice department. It is the story of people who dream of 'well-dying'.

Four very different couples with very different problems, needs, and concerns face up to their worries and obstacles at the start of a brand new year. Ji Ho is a divorcee police detective from a violent crime unit who meets Hyo Young.

The romance between top star Hoo Joon and his anti-fan reporter Lee Geun-young who end up living together.

Ki Seon Gyeom notices bruises on Kim Woo Shik's body. Trying to get back into her professor's good graces, Oh Mi Joo takes on an interpreting gig.

Oh Hyun-Jae used to be a top criminal profiler. He solved many cases with his skills, but an explosion, caused by a serial killer, ended the life of his fiancé. After the horrific incident, Oh Hyun-Jae vanished and he now lives in seclusion. Meanwhile, Cha Soo-Young is police officer in a rural area. She has a special ability, which allows her to remember everything that she saw. Due to her special ability, she is selected as a rookie detective who will partner with Oh Hyun-Jae informally.

As a reference to Article 38 which pertains to tax payments, this special police unit utilizes the criminals' own tactics of scams and deceit to catch rich tax cheats.