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Heirs follows a group of rich and elite high school students as they are groomed to take over the family businesses that have been in their families for generations. These privileged youngsters appear to have everything under control, except for the state of their romantic relationships. As the heir to the Empire Group, Kim Tan was given the opportunity to further her education in the United States. In point of fact, he is being forced into a type of exile since his older half-brother back at home is plotting to take over the family business. During her time in the United States, Cha Eun Sung, who was originally from Korea and was looking for her older sister, runs across Kim Tan. He begins to develop feelings for her, but he has no idea that she is the housekeeper's daughter until it is too late. When his fiancee Rachel Yoo shows up to escort him back to Korea, he finds himself divided between the pull of love and the pull of duty. In the meantime, Choi Young Do, Rachel's half-brother, develops his own crush on Eun Sung. Whoever said it was simple to be an affluent and gorgeous high school student lied.