A frustrated Hong Kong writer, Tian Yu, meets a Taipei street gangster, Xiang, and the two of them embark on a journey to find the Bay of Whales, a place that leads to paradise.

As final exam approach, a shocking “suicide notice” appeared in Enshan high school. It accuses the exam system of crushing students and threatens suicide on the exam day. The school is afraid of triggering more anxiety among students, and worried about its reputation. At the same time, they urgently try to identify the person. As the truth slowly unravels, it turned out to be a scandal in the education system.