Leaving the country orphanage where he grew up, Su-min comes to Seoul to study art design. Leading a tough life by doing jobs including factory worker and proxy driver, he becomes to have a feeling for Jae-min, a depressed you guy from a wealthy family. Fate brings them back to meet each other in the opposite position: a fired worker and a son of company`s vice president. Refusing Jae-min`s fine offers, Su-min starts working as a prostitute in a gay bar. Never able to stop thinking of Su-min, Jae-min continues to visit Su-min, although his wedding is coming close. It is of course not required to be gay for appreciating this gay romance. No Regret never specialize the gay situation, nor directly tries to attack cruel oppression of heterosexual society. Rather, the film`s critical mind goes to upper class of contemporary Korean society whose repression of its own desire locks up itself. However, nothing is matter but the troubled love between the guys. Not pursuing aesthetic experiment, this melodrama deploys a tragic love of gay couple with delicate touch. (Huh Moon-yung)