Reborn.

According to the old Asian folk tales, souls of the dead would go to heaven and they would have to cross a bridge named "Lost Memories". This is to ensure the souls to forget their past life and start anew with a new life. Those who disobey the laws shall turn into a hungry ghost, trapped in the human world, invisible and suffer for eternity.
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Ann, a ghost, possessed a beautiful girl named Rachel Morgens and started her new life living as Rachel. And that is how Ann met Joshua Richardson, Rachel's childhood friend.