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In 1988, Duk-Sun (Hyeri), Jung-Hwan (Ryoo Joon-Yeol), Sun-Woo (Ko Gyung-Pyo) and Dong-Ryong (Lee Dong-Hwi) are high school students and Taek (Park Bo-Gum) is a go player. These five people have been friends since they were little kids. They all grew up together and are neighbors to this day. Their families are also very close to each other. They always hang around Taek's room and spend time together.

“Time Is Money” is the first movie directed by Kang Kang. It revolves around the story of Chen Mo (played by Kang Kang) who is one of the second generation of rich family. Due to his addiction in gambling, he lost everything in which his dad has passed over and this infuriates his old man. His dad left him a painting by painter Chu Zhong Tian (played by Mark Lee) and it is only worth $100,000 Taiwan currency which is not enough to pay off his debt.

Junichi Naruse hopes to one day become a painter, but he works currently on a factory line. His girlfriend is Megumi ) and his days are generally happy. On Christmas Eve, Junichi stops by a jewelry story to buy an engagement ring. He then becomes a part of a robbery at the jewelry and he suffers a head injury. Junichi then becomes the first successful brain transplant patient in the world.Junichi is unaware that he received a brain transplant. When he is discharged from the hospital, Junichi's hearing becomes sensitive and he also becomes violent. He does not hold the same feelings for Megumi. Junichi realizes he is changing and becomes seized with horror.Meanwhile, Megumi hopes Junich becomes his old self. She also seeks to unlock the hidden mystery of Junichi's operation.

"War looms in the background of this tragic story of true love. Takuji, son of a head fisherman, meets Kiyono, a young girl from a mountain village, and the two marry against the wishes of others, but then war breaks out... ASAOKA Ruriko portrays her character's frenzied emotions to perfection in her 100th film appearance." -TOKYO FILMeX