[2] In the film, best friends Jung So-yul (Han Hyo-joo) and Seo Yeon-hee (Chun Woo-hee) are two of the last remaining gisaeng.

So-yul's natural talent and beauty make her the center of attention, and she receives invitations from important people, including the Japanese chief of police.

Yoon-woo asks So-yul to sing a song he is writing to encourage the Korean people suffering under Imperial Japanese rule.

[10] Han Hyo-joo accepted the role of So-yul because Love, Lies is female-dominated, unlike most recent successful Korean films.

[12] In March 2016, it was promoted at Hong Kong International Film & TV Market, securing distribution deals in Japan (KlockWorx), Taiwan (KBro Media) and the Philippines (Viva Communications).

Doo said Han Hyo-joo's acting is "somewhat strained" in the beginning of the film, but her portrayal of a jealous, wronged woman is more convincing and "painfully human".

[4] Jin Eun-soo of the Korea JoongAng Daily called the film a "feast for the eyes and ears", praising the actors' musical talent, the costume design, and the reconstruction of 1940s Seoul.

Shim said the film's greatest strength is its "immaculate period reconstruction", with accurate sets, props, costumes and music.

[3] Highlighted in the film is the conflict between tradition and modernity, illustrated by the classical jeongga and early Korean pop music (later known as trot).

[4][18] Another theme in the film is the duality that was expected of gisaeng, who were well-educated in the arts but treated as socially inferior, and ultimately existed for men's pleasure.