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A young woman named Ji Hyun was enjoying absolute bliss as she was about to be married with her fiancé, but her perfect life is shattered in a car accident that left her in a coma. She is given a second chance at life by a reaper, but it comes with a condition: she has to find three people outside of her family who would cry genuine tears for her. In order to do this, she borrows the body of Yi Kyung, a part-time employee at a convenience store.

The story opens with a monologue from a young film-maker looking back on his first, lost love. Having just completed his first film, he is supposed to be preparing a draft of his next script. But feeling restless and a little lost, he is instead on a boat, heading for a motel on a remote island, where 10 years earlier, he once vacationed with his first girlfriend. Back then, they swore to meet there again in ten years time and he is keeping that date, although he strongly doubts that she would show. As the days pass and the time for them to meet again comes closer, he becomes the portrait of a man, waiting for a past, which may or may not return to him.

The plot revolves around the last few moments of a man's life as he smokes his last cigarette before he is put to death. He retrospects his life decisions and introduces us to the circumstances that led him to this predicament