Mark is a director working in Taipei City who recently lost an important client. Reluctant to go back to his hometown Kaohsiung, an industrial town with severe pollution and no directing job, he decides to earn some quick money by making porn with his friend, Bugsy. However, while they are shooting the sex scenes on the rooftop, the worst smog arrives at the city and devours everything, including Mark’s last hope to stay in Taipei.

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