This is a fictional film inspired by documentary. The director′s dilemma, and his decision to choose fiction over documentary is clearly embedded in the film. Photographer Meng and his friend Jianxin are shooting a 16mm documentary on the statues of Taiwan. Meng′s girlfriend Ning is cast in a feature film by chance and becomes close to a male actor despite several unpleasant incidents. Meanwhile, Meng and Jianxin seek ways to add popular appeal to their documentary. However, the audience will surely see the solution right in front of their eyes: Jianxin and Meng are director Huang Mingchuan and his colleague, while this film is the answer to their dilemma. For the sake of acquiring popular appeal, they have made this fictional film Flat Tyre. In this sense, the film is both fiction and documentary(about the making of a documentary) at the same time. Furthermore, Flat Tyre analyzes the various issues that pervade the politics and religious life of Taiwan, such as oppression of natives, the sense of religious liberation that prevailed when the state of emergency was lifted, and the idolization of Chiang Kai-Shek. At the same time, the film contrasts the impoverished nature of Taiwan′s documentary and art cinema with the corruption of commercial films. When the crew runs out of stock, Meng goes for a swim in the sea, as the film seems to articulate the wretched state of the documentary filmmaker who has no other option but to keep on going. (Kim Ji-Seok)