Queen Dequim is a bar in a corner of the world where the souls of dead people gather. Gray-haired bartender Dequim is responsible for judging the souls.

"Welcome to Queen Dequim."

With no idea that they have died, two souls walk into the bar. Dequim welcomes the customers, who are clueless as to what is going on. "I'm going to ask you to bet your life and play games," he declares. The souls must put their best efforts into playing various games for a chance to get out of the bar. Judgment will be based on the outcome of the games. As the games unfold, the souls' true colors are bared. At the end, Dequim finally reveals that he is the judge. What judgment will he hand down to the two?

Various views on life and a spectrum of sorrows surface from the judged souls, and as he experiences these emotions with Dark-haired woman, the usually emotionless Dequim begins to feel changes within himself.

What is life really all about? What is man's true nature? The story unfolds as it poses these questions.