New Years Blues is a multi-narrative South Korean romantic comedy that follows eight very different individuals as they fall in and out of love in the days leading up to New Year's Eve. One narrative sees a couple whose bank accounts are drained on the cusp of their wedding day after falling victim to a money scam. The second story is about a woman who flees to Buenos Aires for the holiday after being dumped by her boyfriend of six years. The third instalment follows two divorcees as they navigate dating after marriage. The final love story is about a gardener and Paralympic snowboarder whose relationship is put to the test when a work opportunity arises.