Based on the CG collections by ぱすとG (Past Gadget).
Episode 1
The story of a neighborhood boy who exploited
his friend's mom into having sex every day.
Later things escalate and she has sex with her own son.
Episode 2
"Can I call you mother from now on?"
She was practically r*ped by her son's home tutor.
Moved by the absurdity, baffled as she was groped,
everything began there.
(Source: DLsite English)