The story goes like this: MC got hired in a “company” but turns out the “company” was the underworld agency. All his colleagues were all ghosts or non breathing entities and he is the only human in that “company”. At first he cannot see ghosts but due to working with a lot of yang(?) energy he is able to see what regular people couldn’t see. The ML is his boss, but he is not Yama, it was stated that their company got created due to the collapse of heaven(or something, I’m not too sure) and the company is the only way to bring stability in the afterlife world. The ML is technology related work, he makes app for the company.