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The SBS Entertainment Awards (Hangul: SBS 연예대상; hanja: -演藝大賞) is an awards ceremony held yearly and is sponsored by Seoul Broadcasting System (SBS). The awards ceremony is approximately 140 minutes long and is shown in two parts on SBS. This event is held at the end of each year.

Sumiko is a university student who is blessed (or suffers) from a special ability to instantly grasp the BPM (beats per minute) of almost anything. One day she meets a boy who inexplicably sends her own BPM off the charts!