Huang is a nameless filmmaker who has dreamed of being a filmmaker since he was young. He produces a movie with his best friend Chiu, but they suspend the filming due to the lack of budget. In order to make money to finish the film, the two friends work part-time during the day as photographers and as lackeys of a local gang at night, collecting money from merchants. One day, Huang and Chiu are summoned by the gang’s boss, who makes them an unexpected proposal about investing in their movie. The two friends are perplexed yet excited, but the boss tells them his only condition—his girlfriend must play the lead. Huang is troubled by the demand, as the boss’ girlfriend is nothing like the main character, an innocent high school student, neither in appearance nor her speech. To make things worse, an even bigger crisis awaits Huang and Chiu. Can they overcome this crisis and finish their movie? A second feature film by KAO Pin-Chuan, The Gangs, The Oscars, and The Walking Dead is a metaphorical expression of the difficulties of making a film in Taiwan. (CHAE Bohyun)