本片剧情依然围绕遗体送还公司“天使之心”展开。社长伊泽那美得知8年前身亡的恋人或许仍在世而心神动摇。万圣节期间，公司成员奔赴世界各地处理送还事务：有人面对因婴儿猝死而自责的母亲，有人护送突然离世的明星回国，也有人送别在旅途中去世的青年。那美在墨西哥执行任务时，一边处理逝者身后事，一边被旧日恋情的线索牵动，在生死与思念交织中重新审视自己的内心。
于2023年在大陆定档播出,由知名演员沈楠雪在持之以恒的努力下共同完成,《五年后,她与两个崽崽强势回归 ...
ISSAC is an intense psychological thriller which constantly treads the lines of reality and fiction. Issac, A young reclusive mortician who inherited his stepfather's mortuary business meets a friendly waitress, Cassi. The two create an instant connection and after a night of terror, they pursue a revenge murder together. This film mixes a realistic story with surreal imagery, showing how one in isolation may operate due to the circumstances he has been given. Issac inevitably makes a choice and never questions the morality of his decisions.
