As we all know, igeum, hanim, had their regression, and it's all because of igeum. When he had an accident in the first life, soah did paper crane wishes, hoping that igeum would be fine. This is where bliss came in. She knew about them changing life. During that accident, soah supposedly died, but igeum the one who took her place. He was coma for 49 days, FYI.

6 years of him Mia, because he wanna find out is there a way for him to make sooah alive. Blis, apparently, idk how but knew how to revert it. The regression is not only the two of mls but that creepy guy as well. He's a corrupted ceo who went bankruptcy and in this life, he killed someone, so he kinda wanted, and he tried to kill sooah again, so he couldn't turn back time. What he didn't know is that this is 48 times the regression the last time, and the same goes as the comma days. 

Yada yada he tried to kill sooah, and igeum tried to save her from a tower somehow. The bad guy died, and igeum went to coma again for years. He alive happy ending heheheheh.