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Seo In-woo (Lee Byung-hun) unexpectedly falls in love with In Tae-hee (Lee Eun-ju), a student at the same university,
when she asks to borrow his umbrella in a rainstorm. It is love at first sight for In-woo, and they start dating after
only a couple of weeks. Tae-hee dies suddenly in a car crash.
17 years later, In-woo is married to another woman with a daughter, and is working as a highschool teacher. He starts to
notice similarities between a new student of his, Hyunbin, and Taehee. Inwoo struggles with the concept of falling in
love with his student, and they both get bullied by other students at the school for being homosexual. They both
overcome their fears with the realization that Hyunbin is Taehee reincarnated, and they are soulmates. The movie ends
with a shot of the couple in New Zealand jumping off a bridge hand in hand. It is unclear whether they mean to end their
lives together and both be reincarnated again.