Confrontation with “System” is the first word that comes to mind when audiences watch the films by director Lee Kang-hyun. Instead of paying attention to specific order details, Lee thoroughly focused on perceiving the format of proliferating and reproducing the order. Lee also sensitively reacted to the vast operation of modern society, where the order is granted as a duty or role imposed by the performer rather than executed forcefully. The Description of Bankruptcy is the first feature film by Lee and it expresses his critical attitude toward such a system in the most escalated tone. In some way, The Description of Bankruptcy is the film that demonstrates his young passion. The system’s characteristics are hard to notice at a glance, just like the narration with overlapping posters placed on the building. Phrases and images wishing for happiness are amalgamated into a single, complex picture, combining incongruous content like loan advertisements and matchmaking services for international marriages with Southeast Asian women. Deciphering a clear meaning within this amalgamation is difficult. That’s why it is hard to figure out the meaning. To show this system, this film makes the audience witness the speaking mouth and seeing eyes rather than the facial expression of a testifier. In the film, the eyes and mouth cannot see the whole picture. The film presents a stark montage featuring a heart aflame, illustrating a societal cycle of financial collapse fueled by the conviction that we're progressing and will continue to improve.