The Kokyu baishun: Jigoku no kifujin (1990)

Office worker Momo discovers that her boss and lover, Shirai, has embezzled 50 million yen of company money for her. Without telling him, Momo quits her job and starts working at a hotel escort agency, transferring the money she earns into Shirai's account. One day, Momo encounters Shirai again when he appears as a client. Shirai asks her to stop, but Momo challenges him with her professional techniques. Having decided to live as a prostitute, Momo is one day confessed to by Kuroda, the manager of the agency...