When an Angel Fell in Love (2002)

Gosuke was a school teacher, but in the past, he made a male student commit suicide after an illicit love affair. After changing jobs to work as a hotel escort for men, Gosuke felt a sense of emptiness as he was forced to have persistent sex every day. Then, one day, a naked angel descended. Daniel, an angel who had just become human, stays in Gosuke's room. Daniel, the angel who fell in love with Gosuke, who was nearing death, was deceived by his clever words...