The Sea Accountant
An accountant auditing a coastal resort discovers that the sea has been keeping ledgers of all illegal funds exchanged on the beach.
IXF-AIF-2026-BQHM6PVF3K
The story
Minjae is sent to a luxury resort to cover up a small accounting error. During low tide, ten numbers appear in the wet sand, matching bribes, paper-company invoices, and records of vanished fishing families. Before developers pave the beach, Minjae must decode the sea's ledger before the next tide erases the evidence.
- Original title
- 바다의 회계사
- Country / region
- South Korea
- Genres
- Drama · Thriller · Fantasy
- Language
- Korean
- Year
- 2026
- Runtime
- 90:00
- Director
- 문태진
Creative process
Director, editor, rights reviewer, Korean proofreader, domestic rating consultant, and producer approve creative, legal, and cultural deliverables.
Human-led story development, script refinement, casting bible, and rights review are carried out, and key cinematic plates are produced with Runway Gen-4.5. Physical motion and camera blocking and alternate motion passes are verified with Google Veo 3.1 Flow, and short-unit conversion and continuity correction are handled by Runway Aleph 2.0. This is followed by Blender, Houdini, DaVinci Resolve Studio 20, Pro Tools, Korean proofreading, and C2PA export.
- AI participation (source-declared)
- 75%
- Creative method
- Live action with AI
- Format
- Feature film
- Resolution
- 4K
- Aspect ratio
- 2.39:1
- Frame rate
- 24 fps
- Delivery format
- 4K DCP, ProRes 4444 XQ master, and H.265 review screener are provided.
- Subtitles
- English · Korean · Japanese · Thai · French · Spanish · German