The film Heirs follows a group of affluent, upper-class high school kids as they prepare to inherit their families' corporate empires. Except for their love life, these rich kids appear to have everything under control. Kim Tan is an heir to the Empire Group who was sent to study in the United States. In actuality, it's a type of exile, since his older half-brother plots to take over the family business back home. While in the United States, Kim Tan meets Cha Eun Sung, a Korean woman looking for her older sister. He has feelings for her, despite the fact that she is the daughter of his family's housekeeper. His heart is divided between love and duty when his fiancée Rachel Yoo arrives to bring him back to Korea. Choi Young Do, Rachel's half-brother, develops his own crush on Eun Sung. Who said being a wealthy and attractive high school student was simple?