Zhao Tiezhu, a poor loser, was mistakenly arrested by a drunkard, a bullhead, and a horse-faced man to save his little girl. He thought he could be a ghost, but he was forced into the trap of being a "special commissioner from the underworld" by the Lord of Hell - he had to pay 10 million Chinese coins (equivalent to 1 billion Hades coins) in protection fees every month, otherwise he would end up in trouble! What's even more deceptive is that the King of Hell also sent a mythical beast called Tingting (Gou Sheng), who is greedy for life and can listen to people's voices, to monitor him. Desperate, Zhao Tiezhu returned to the earth with Gou Sheng, and started a ridiculous life of avoiding mortgage collection while using "underworld black technology" to make money. Live broadcast fortune telling, develop the underworld financial management APP, help ghosts complete KPIs during their lifetimes... The grievances of contemporary society collide with the bureaucracy of the underworld. Let's see how the poor losers counterattack and become "workers in the underworld" in the gap between the underworld and the earth!