Foul's Start

When Hae-Il drowns saving a boy at sea, his final thought is of Pa-Do, the childhood crush he could never forget. Instead of sinking into darkness, however, Hae-Il wakes up with an impossible second chance. But this new life is far from perfect—Pa-Do is cold and distant, and Hae-Il's body dissolves into seafoam with every sting of rejection.

(Source: Manta, edited)