Despite skepticism about commercial potential, the stereoscopic 3D cinema is still a form that any filmmaker can choose to employ for its aesthetics and its immersive potential. Based on a haptic illusion, the stereoscopic media content requires a new perspective different from the principle of 2D media content in terms of creation and acceptance. This paper examines the technical and aesthetic issues of stereoscopic 3D film production from the perspective of today’s emerging realistic and immersive media through a case study. One of the key factors for successful content creation and research and development in stereoscopic 3D cinema is the combination of artistic principles together with technical mastering of the new image technology. The purpose of this paper is to outline the principal challenges and research topics in stereoscopic 3D cinema through a case study of stereoscopic 3D pilot film production for the ‘User-Selective UHD Stereoscopic Media Service Platform’ of the ETRI (Electronics and Telecommunications Research Institute). This paper intends to examine stereoscopic 3D filmmaking workflow and production methodologies, as well as technical elements and aesthetic issues.