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The film is adapted from Ismene Ting's stage play "Here is Shangri-La" of the same name, but after many revisions, it will present different story scenes: Ji Ling and his wife living in Taipei are heartbroken because their 8-year-old child was killed in a car accident, Ji Ling can't forgive the couple who killed their son, and she is deeply dissatisfied with her husband's unintentional investigation. Ji Ling, who was on the verge of collapse, searched for clues left by her son, traveled to Shangri-La alone for fun, and met a mysterious boy. The boy offered to be Ji Ling's tour guide and took her into various mysterious places in Shangri-La. Finally, Ji Ling finally found her own spiritual home again.