One day, a satellite crashes to earth colliding with a walking incinerator which is chasing a cow. That satellite transforms into young woman Il-ho. And that cow is actually a young musician named Kuang-chan who has been transformed by his broken heart. The incinerator monster is trying to gobble up all the sad people who have been transformed. Thus Satellite Girl and Milk Cow meet.
The film is mostly 2D animation, and a lot of it looks like Flash, with moments of CG thrown in. The film has a good grasp of timing and physical comedy even if it can’t execute it with a lot of beauty. While the animation is not much to look at, SG&MC has other qualities that make it special.