May is a man who, in order to reincarnate to an honorable situation, must remain a virgin for three lifetimes. But the evil (and titular) witch has other ideas. She tricks him, then screws him, then kills him. Now dead, May becomes the servant of the prince of hell, whose parents want to marry him off. But despite being offered the choice of 73 beauties, he rejects them all as being too old. The prince (who, like the other inhabitants of hell, is quite a nice guy) is mad about Chin ... but she's "on the corps side" - that is, in the land of the living. May is instructed to accompany the prince through the tricky task of getting to know and woo the living girl. But the witch is still around, and still after May.....
