[1][2] Yun Jin-sung (Song Ji-hyo), a modest girl from a humble background and privileged, graceful Kim So-hee (Park Han-byul) are friends studying ballet at an all-girls art school.

Their friendship soon sours, however, when they find themselves competing for a single spot at a Russian ballet school and the odds are heavily in So-hee's favor.

Coincidentally, Jin-sung learns from Eom Hye-ju (Jo An), a timid, overweight and severely bullied sculpture student, of an old legend alleging that the twenty eight steps leading up to the school's dormitory will compel a fox spirit to grant a wish to anyone with enough conviction to find the 29th step.

The belief that Jin-sung is partially to blame for her former best friend's death continues to spread and So-hee's ghost begins to haunt her crush relentlessly.

As in the two previous movies, this film has strong themes of friendship, betrayal, and the taboo of lesbian affairs in an all-girls school.

[5] The film which was released in Singapore, has achieved $377,298 (USD) for 11 days from the 13th to the 23rd, setting up as the highest box office record in South Korea.

[6] Wishing Stairs has recorded an overseas export of $500,000 (USD) across 10 countries including Japan, Taiwan, and Thailand.