What a bizzarely underrated gem this one is. It's a heartfelt, mature story about love in its many iterations, an exploration of what being in a relationship can mean to different people, and the courage it takes to hold onto the people you love.

The two main characters are not only lawyers, which would already have been a unique premise, they are divorce lawyers.
This is an incredibly clever plot device that allows the show to explore, in depth, the concept of romantic relationships, why they succeed and how they fail. It addresses serious topics such a domestic violence and abuse, but also focuses on more universal questions such as - What happens if love alone isn't enough to make a relationship work? Can letting a beloved partner go be the right decision, or is it better to hold onto love with both hands and fight to keep it?
All these ideas are explored thoroughly and all tie into helping the characters grow and evolve.
As an added bonus, Yu Zhen and Shi Lei from Be Loved in House make an appearance here as well, which is very fun to watch for fans of that show, but even for those who are unfamiliar with the two, their story is a very sweet addition to show overall.

While the main couple's story focuses on the terrifying, exhilerating roller coaster ride of falling in love with your best friend, the side couple's story revolves mainly around learning to let go of the past to make space for a new partner and the difficulties of integrating a new love into an already existing family unit, especially when there's kids involved.
Serious as that may sound, both romantic plots are actually very sweet and uplifting and carry with them an incredibly heartening sense of hopefulness and joy.
I will also say that, even though I detest nothing more than a dramatic separation, especially if one character martyrs themselves for the other, here that plot point actually makes a lot of sense and is handled with a care and compassion that I really appreciated.

In short, Plus & Minus is a welcome departure from the more common university and high school centered dramas and delivers a story that is truly unique and heartfelt.
If you're looking for a mature queer show with solid writing, believable relationships, and a cast of sympathetic and lovable characters, then give this one a watch.