Kyungcheon is a pianist-in-training who loses his heart and becomes a milk cow. He lives as a man during the day, but becomes a milk cow at night and eats grass. Meanwhile, with the help of wizard Merlin, a satellite named Ilho fell from the cosmos by a supernova, is transformed into a girl. One day, Kyungcheon is attacked by members of a secret agency that chases people who lost their heart. Kyungcheon defeats them with the help of Ilho. Following a narrow escape from secret agents, the two mismatched characters come to know about each other’s secrets and draw close.

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