Uke crossdresses and pretends to be a girl who passed away for money. Seme saw through it.
7 years later seme had an accident and has some amnesia. Reencounter with uke seems familiar so seme asks for help restoring memories
Ch. 21 first kiss (uke was asleep and dreaming)
Season 1 finale first makeout session
Ch. 30 shows actual first kiss from the past when he was crossdressing
Ch 31 (end) - ch. 32 beginning shows past kiss transition into current time
Reunion