《礼仪老师》是一部以公司职场为背景的电影。主人公是公司的临时助理，名叫现武（由金敏基饰演）。他是个完全不懂礼仪的人，经常在工作中出现尴尬的场面。由于公司内部礼仪意识的普遍缺失，公司的老板决定雇佣一位礼仪导师，来进行员工的礼仪培训

在这个时候，突然有一天，现武面前出现了一个叫做妙灵（由李敏贞饰演）的神秘女子。她自称是现武的专属礼仪导师，但却只有现武能看到她，其他人都看不到。原来，妙灵并不是公司雇佣的导师，而是一位特殊的存在，只为现武提供礼仪指导。

从那天起，妙灵开始在现武每次敲门或者做出礼貌举止时出现，并对他进行全方位的礼仪教育。虽然一开始现武对妙灵感到非常困惑和反感，但随着时间的推移，他逐渐认识到妙灵的用心良苦。妙灵并非只是单纯地传授礼仪知识，更重要的是她在教导现武如何在与人相处时更加体贴和尊重他人。

"Etiquette Teacher" is a movie set in the corporate workplace. The protagonist is a temporary assistant of the company named Xian Wu (played by Kim Min Ki). He is a man who does not understand etiquette at all, and often has embarrassing scenes at work. Due to the general lack of awareness of etiquette within the company, the boss of the company decided to hire an etiquette instructor to conduct etiquette training for employees

At this time, one day suddenly, a mysterious woman named Miaoling (played by Li Minzhen) appeared in front of Xianwu. She claims to be Xianwu's exclusive etiquette instructor, but only Xianwu can see her, and no one else can. It turns out that Miao Ling is not a mentor hired by the company, but a special existence who only provides etiquette guidance for Xian Wu.

From that day on, Miao Ling began to appear every time Xianwu knocked on the door or behaved politely, and gave him a comprehensive etiquette education. Although Xian Wu was very confused and disgusted with Miao Ling at first, as time went by, he gradually realized Miao Ling's good intentions. Miao Ling is not just teaching etiquette knowledge, but more importantly, she is teaching Xian Wu how to be more considerate and respectful when getting along with others.