This drama, like many others, explores the idea of the afterlife and what happens to people when they pass away. Although a popular concept, I think this drama gives a different perspective and feeling from other dramas - instead of a 'Grimm Reaper' like figure collecting souls, the idea is instead that it is ordinary people.

The 'Counters' referred to in the drama are ordinary people, and they all have different experiences of life, not to mention that they are of different ages. This brings an effective and engaging dynamic as it is not simply a 'school' drama, although the main character is of a school age.

The writers and actors have done a good job of maintaining chemistry throughout the drama, which makes it a nice easy watch, although there are some darker areas of the drama which help to give it a bit more depth.

One thing I would say about the drama is it brings in the concept of one main character who is the 'hero' and essentially more special/gifted/important than other characters, which I think is potentially an idea that has been overused in modern media.