Follows a group of food vendors who have made their living in the bustling 888 Night Market for over a decade. Their livelihood is threatened when some real estate developer acquires the land where the night market is situated.

When Luke proposes to Cai and hears a simple word "Sorry," he wakes up finding himself shaking on his bed. Luke tries again but is forced to return to the same morning of his proposal due to the repeated rejection.

As they are going to visit their former teacher, Micky, who is seriously ill, three men who were buddies back in their high school years are reunited. Moreover, they go back to the old cram school, reminiscing about their rebellious youth. In the 1990s, that cram school was known for its strict rules and the trio, who loved making trouble, had given the director a big headache until Micky arrived as a new teacher. He not only tamed the boys but became a good friend to them. Micky often talked about romantic relationships and sexuality to the students and made documentaries to speak up for the gay community. It is because of him that the students got to understand the homosexual or even themselves.

Insurer Ah-bin lived to his forties and never thought that he could be a saint. Just by stamping on policies and he can change people's lives. Everything starts from the loan shark, Mr. Hsi who saw the potential business from Ah- bin. As long as Mr. Hsi pays the premium, Ah-bin takes care of the insurance claims, and the insured “exchange some of their owns,” everyone are beneficial. What's better than a deal like this?

Do Over follows five characters over twenty four hours on the last day of the year. As the interrelated stories proceed, the connections between the lives of the five characters begin to reveal themselves and their stories unravel. By depicting five different characters at emotional crossroads, Do Over examines the struggle of overcoming our greatest fears; the unknown of what lies ahead in the future, the fading value of our existence in the present, and most of all, irreversible mistakes made in the past that may catch up to us.