Mr. Lee, the director of a crematorium, has spent his entire life working there, seeing the dead off on their final journey. Now, sensing that his own time to depart has come, he returns to the crematorium where he worked for so long, only to find no one particularly glad to see him. In the midst of all this, Lee himself suddenly dies. Astonishingly, no matter how they try to cremate his body, it simply will not burn.