A heartwarming and romantic melodrama about the guests and employees that work at Hotel Emros around the New Year's holiday.

Cha Yu Ri, a ghost for five years, realizes her daughter can see her. Just as she decides it's time to move on, she is returned to her human form.

The Hotel Del Luna, located in Seoul, is not like any other hotel: its client are all ghosts. Jang Man-Wol, stuck in the hotel for the past millennium, meets Koo Chan-Sung, the new manager.