The film as a whole is sexually graphic. halfway through the movie, the Japanese soldiers force the girls to strip, where you see the full backside of one of the girls, the bare back of another, and full nudity on the side of a background girl. half a minute later, it's shown the bare backs of four naked girls standing in front of the fully clothed Japanese soldiers.

Men are shown forcing themselves on the Korean females. One scene where a soldier hits a girl and starts taking off her clothes.

Only reason why the movie got a "15" in Korea. For the same reason, the film would probably get an R rating had it have been classified by the MPAA.