this is the story about pan, who after an accidents, ends up in kim's body. this drama is about her learning about kim's life through his eyes, while trying to go back to her body. that's it, she is the protagonist. I see a lot of people confused (myself included) about the lack of gay romance? but I don't think that is a reason for you to drop it.

note: I will refer to the main character, pan, as a her, even though she spends most of the time trapped in kim's (a male) body.

I wouldn't consider romance the main theme of this drama. for the most part, it is a comedy, with an overall innocent vibe and a hint of supernatural. the characters are around 15-17 years old? so I would say that's the target audience, but it's pretty enjoyable for everyone.

this series actually reminds me a lot of a shoujo anime, especially on how the ending song is very telling on how the story evolves. the first one is a very cutesy fun song, I actually really love it and it goes perfectly with the credits screen animation and the cartoon-like edition and mood. the second one is more like what we're used to see in dramas, kind of a romantic but melancholic feeling I would say? this is one of the few dramas that has made me put that much attention to the music.

I want to highlight ohm pawat's character here. he starts as a side character, but as the story progresses, you realize he's kind of the mediator between the characters, and has a very touching plot of his own. that is if you decide to block from your mind the part about him being in love with his brother? i know i did, i almost forgot about it until everyone else brough it up. i wanted to think about it more like "the beauty inside"-ish, where he can see the real person behind the appearance... buit still thats his brother body wtf. that aside, i think ohm's performance is the stand out.

lastly, I think it's important to point a few problematic things that may cause discomfort for some people:
(spoiler/tw: sexualization of underage kids)

around episode five, we discover that one of the characters is having an affair with a professor. they play it out like it's a joke or that said character is being "manipulative", but let me remind you that these characters are all under age. apparently, there were complains about it, because starting from ep.6 they include a disclaimer addressing it.
another thing is that on ep.3 we see a scene on the boys' locker room, where they all share an intimate video of a classmate, taken in secret (they make that very clear) and of course shared without consent. this is portrayed as a funny skit on how the boys behave different from the girls. again, they're all 15 years old.