Haunted by the suspicious death of his ailing mother, a university professor coerces his enigmatic gardener to execute a cold-blooded act of vengeance.

《台北工廠》由台北市電影委員會與坎城影展導演雙週共同發起，以「台北」為靈感，集結台灣的陳芯宜、趙德胤、沈可尚、張榮吉，與四位來自智利、法國、伊朗及南韓的共八位新銳導演，分組拍攝四部短片。八位拍攝前並不相識，最後卻成就了這部意象豐饒、趣味盎然的美妙作品。四位台灣導演都曾多次入圍、或在台北電影節得獎，這次將挾帶坎城光環，回到台北電影節光榮首映

The elderly caretaker of a remote morgue possesses an impeccable memory for everything but names. He passes his days showing corpses to those searching for their lost ones and tending to his beloved plants. When protest in a nearby city breaks out and the militia covertly raid the morgue to hide civilian casualties, he discovers the body of an unknown young woman. Evoking memories of personal loss, he embarks on a magical odyssey to give her a proper burial with the help of a mystic gravedigger who collects stories of the dead, an old woman searching for her long-lost daughter, and a hearse driver tormented by his past.