Set in Seoul, South Korea, No Regret is the story of Sumin (Lee Young-Hoon), a young man who leaves the orphanage where he grew up and heads to the city to study art design. Sumin tries to make ends meet with a day job at a factory while being a driver for hire in the evenings. One night a rich young businessman, Jaemin, tries to proposition him during one of his driving jobs.

By chance, they meet again the next day at the factory where several employees, including Sumin are being laid off. Sumin refuses an attempt by Jaemin (who is the boss` son) to save his job. Eventually Sumin is seduced into working as a male prostitute in an upmarket brothel. Jaemin becomes obsessed with him Sumin, while trying to escape his rigid family that doesn`t accept his sexual identity.

Sumin spurns Jaemin resenting his privilege until overwhelming desire, sexual tension, and masculine bravado come to a head with operatic intensity.

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