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Suh Jin Young is an aviation maintenance technician. Her fiance Jae Hoon passed away in a horrible traffic accident. Kim Chae Joon dreams of becoming an aviation maintenance technician but he encounters prejudice because he is an ex-convict. He killed some one with his car. Suh Jin Young gives him a chance to work under her and they fall in love. However that love is severely tested when they both discover that the Chae Joon's victim was Suh Jin Young's fiance Jae Hoon.

Set in the fictional mountain town of Matsugane, the film opens with what appears to be the dead body of a woman lying on an icy, snow-covered road. The only passerby is a young pre-teen who, rather than calling for help, stops to feel her breasts and undergarments. Some may find that funny, some not. When Miyuki, the female victim, turns out to be alive while being examined in the morgue, we discover that she was the victim of a hit and run accident and that the driver, Hikari, was the simple-minded twin brother of Kotaro Suzuki, one of the town's two police officers. Uncooperative with the police, Miyuki cannot explain the presence of an ice pick wound in her hand but the police are unable to charge her with any wrongdoing. When she is released, she returns to the company of her gangster boyfriend Nishioka, and they proceed to make life miserable for Hikari, beating him and blackmailing him with nude photos so that he will not tell the police of their criminal activity which involves a stash of stolen gold buried under the ice. Based on a novel by one of Japan's greatest writers, Ryunosuke Akutagawa, Nobuhiro Yamashita's The Matsugane Potshot Affair is definitely of the black variety and contains a decapitated head, kinky sex between unequal partners, family members shouting at one another, blackmail, rat poison, and other oddities that may make you simply shrug and say, “alrighty then”. Unlike the novel which merely indicted the ineptitude of twin brothers, “Matsugane Potshot” convicts an entire town of gross stupidity.

China at the beginning of the eighties: sixteen-year-old Xiao-Yun lives in a small town on the river. When her teacher finds out she is pregnant, she and her boyfriend Wang-Feng are expelled from school. Wang-Feng leaves the town after persuading his sister to look after Yun and then have the baby given up for adoption. The film then returns to Yun’s story ten years after she has given birth and been told that the baby has died. She is still living in her native town and working as a singer. She is having an affair with a married man, but her only real companion is young Xiao-Yong, an inquisitive and impish little boy. He soon becomes her devoted friend, servant and “little brother”. When after a while Yun finds out who Xiao-Yong is, she has to make an agonising decision... Realistic in style, the film is not just a story of the friendship between a grown woman and a child, but an exploration of the influence of family and environment on the development of a young life.