Set in the fictional metropolis of Sumaru City, Innocent Sin follows a high school student named Tatsuya Suou. Eternal Punishment, which takes place afterwards, switches focus onto Maya Amano, a young magazine editor. Both characters have near-death experiences which transport them to the realm of Philemon, an astral being who exists outside of the waking world. Philemon grants them the ability to summon a Persona, an alter-ego which manifests as a mythological figure.
Thanks Joystiq