關你⿁事 A Ghost Business

在陰間擔任「投胎訓練班」教練的賢sir，從來只招收想投胎成為貓、狗或石頭等生物的學生，卻意外遇上執著要投胎做人的男孩俊洋。訓練眾鬼為「投胎考試」準備期間，賢sir千方百計欲迫使俊洋放棄，卻完全無礙俊洋想做人的決心。然而面前等待他們的審判，是重新直視各自對「生命」以及「失去」的理解。

In the afterlife, a coach named Mr. Yin teaches a “Reincarnation Training Class” that only accepts students who wish to be reincarnated as animals like cats, dogs, or even stones. However, he unexpectedly encounters a boy named Ocean, who is determined to be reincarnated as a human. During the preparation period for the “Reincarnation Exam,” Mr. Yin tries every possible way to force Ocean to give up, but nothing can diminish Ocean’s resolve to become human. However, the judgment awaiting them is a confrontation with their own understanding of “life” and “loss”.