The film opens with the death of a mother. Although her heartbeat stops, her consciousness continues worrying about her son and blessing him. Her neighbour digs a grave near the house in the field for her, but the son insists on cremation. Because he does not receive much in the way of inheritance, he must be careful budgeting the funeral. Another man is killed by an accident at a construction site. His wife suddenly becomes widowed, but decides to go to her husband’s hometown to bury him and comfort his soul. His relatives, however, doubt her sincerity, as she is still young and beautiful. In the end, attitudes toward death are determined by how the living receive it. It cannot be forced for anyone to miss someone and to live with a debt of memory. Ultimately, Memoryland by Kim Quy Bui settles on revealing the truth that no one can escape it. (PARK Sungho)