"Piercing" is based on Ryu Murakami's 1994 novel of the same name. A man (Abbott) kisses his wife and baby goodbye, seemingly headed away on business, with a plan to check into a hotel, call an escort service and kill an unsuspecting prostitute. His plan is thwarted by the alluring and mysterious call girl (Wasikowska) - who arrives at his room, leading to a pulsating game of cat-and-mouse.