The company was founded on July 1, 2004, and became a subsidiary of SM during its launching ceremony on May 6, 2008, and facilitates projects for performances, musical planning, and theater management.

[4] Lee Soo-man attended the launching ceremony at the Diamond Hall of the Plaza Hotel Seoul, reiterating the importance of production as the years 2000 to 2010 are the era of the producers.

[9] There were also plans to devise new collaborative influences by discovering different content based on the Asian network for music, singers, and performers secured by SM.

[12] Jang remarked that the company planned to present four musicals consecutively within one to three years, adding that Lee Soo-man was leading the synopsis team on one of the "creative masterpieces" in the works in February 2009.

[14][15] Directed by Pyo In-bong, the musical was performed on September 9, 2008, at the Doosan Art Center Yonkang Hall in Yeonji, Jongno District, Seoul.