This one requires a large dose of suspension of disbelief concerning the basic story idea of catching a spirit but after that it is a well acted suspense drama except for the really silly parts and bad CGI on the car crash.
In Taipei, the crippled scientist Hashimoto uses his invention of "Menger Sponge" to capture the energy of the spirit of a child in an old building. He invites the specialist in reading lips, Detective Tung, to join his research team that is studying the phenomenon to understand the movements of the lips of the ghost. Hashimoto is trying to disclose why the energy of the ghost does not dissipate, and Tung discovers the identity and the dramatic story of the boy. He was sick with tumors and was killed by his own mother and buried nearby a nuclear plant. Hashimoto deduces that the rage of the boy for his mother associated to the location where the body was buried were the reason to keep the energy. When the government decides to shutdown the research, Hashimoto becomes insane and takes the spirit with him.