Koenma is the son of king enma he takes control of the underworld when his father is away he appears as a toddler in the underworld but in the human world he turns into a young man!(He turns from cute to handsome XD) he is very powerful he gave Yusuke (He died saving a kid from getting hit by a car) a number of ordeals to come back to life Koenma is also one to decide weather a soul goes to heaven or hell (however in Yusuke's case the underworld didn't know what to do with him his death was unexpected so thats when Koenma gives him a second chance to life by giving him a number of ordeals)