Tae-joo, a murderer serving a life sentence in prison, is given a temporary release to save the life of a seriously ill young girl, Se-hee, who suffers from Wilson's disease and desperately needs a liver transplant.

Se-hee is the daughter of Yeong-woo, an old friend of Tae-joo's who is now a police officer.

Upon discovering that Se-hee's now deceased mother was his ex-wife, Tae-joo realises that he is in fact her biological father, and does everything he can to try and save her life.

Admission to the concert was free, with voluntary donations being made to the KBS TV charity program "Love Request".

[2] His Last Gift was released in South Korea on February 5, 2008,[3] and was ranked fifth at the box office on its opening weekend, grossing $983,555.