When old Mr. Park dies, his first son Chan-Wu, a film director, and his troublesome daughter Mi-Seon hurriedly come back to their rural hometown, and third son Chan-Se comes back to Korea from America. As the quiet country village gets busy preparing funeral, the house in mourning becomes a meeting place where villagers gather to ask how they are getting along and meet old friends. The children mourn their father's death and above all Mi-Seon, who caused her parents a lot of grief, can't stop crying. Chan-Wu, the chief mourner, has a revelation about his career, and Chan-Se prepares to sing hymns for the Confucian funeral service. Old Man Park's sister sells insurance products and gradually the funeral service becomes for the living rather then the dead.

The stories of three characters whose joy, passion and despair overflow in one bed are tangled like a puzzle. Tantalizing but heartbreaking, stimulating but sad, this movie explores human desires without hesitation and fear. B (Bed for Werther), E (Erotic desire of Aphrodite) and D (Dream about comfortable slumber) talk about the same bed with different languages and different gestures.