The lyrics are sung from the first-person perspective of one who has had to let go of a lover and is reminiscing about the happy memories they once shared.
In October 2002 the Taiwanese Mandopop boy band F4 and their label Sony Music Taiwan encountered controversy when South Korean media noted the similarities between the "Love and Remember" and F4's song "Everywhere" (你不愛我愛誰?)
[1] Park filed a lawsuit against Sony Music Taiwan, stating that the song had been remade without his permission.
[2] Sony Music Taiwan disputed the case on the grounds that they had purchased the rights from Universal Music, as "Love and Remember" was partly based on Curtis McKonly's arrangement of the Christmas carol "The First Noel".
[4] "Love and Remember" was used as the background music in the Drama Special episode "Pitch-black Darkness", which starred g.o.d member Danny Ahn[5] and in the tvN television series Reply 1994.