Shin Suk-Ho, once a director at a major entertainment company, is now trying to build a small label of his own. After an accident disrupts his plans, he starts over as the CEO of a tiny agency and gathers people to form a band. Among them is Ha-neul, a young man whose future has been shaken after he is falsely accused of being a sex offender. Through setbacks and new challenges, Suk-Ho learns what it means to be a true manager.