Abnormal Experience: The Sixth Sense(2001)

Yuki is a sought-after hooker, who also has a special ability: she can see ghosts! Yuki is very distraught by the ghost images, and it starts affecting her performance at work. One of the ghosts makes an attempt to communicate with her and ask her for help. Yuki tries to find out what he's attempting to say and assist him, with the hopes that this will allow her to stop being troubled by what she sees.