Tattoo (2002) is a German-language film, written and directed by Robert Schwentke, the storyline of which centres around two police officers and their investigation into the unusual death of a woman who shows up in the morgue partially flayed. They subsequently uncover an illicit, underground trade in tattoos as pieces of high art. One particular Japanese master, Hiromitsu, only created 12 pieces in his life. As more bodies turn up with large areas of skin missing, it becomes apparent that one Hiromitsu aficionado is willing to go to extreme lengths indeed to obtain the entire collection.
Tattoo at IMDb.com.