Structured packed columns are widely used in the chemical industry for distillation and absorption. However, the understanding of the transfer mechanism behind the counter-current gas-liquid flow in structured packed columns is still limited. In this work, a three-dimensional CFD model that considers the local absorption and the local momentum transfer mechanism is developed for a film flow on a small plate with a counter-current gas flow. The model, based on the Volume of Fluid (VOF) method, is built up on the basis of a pressure drop model and the penetration theory to quantitatively investigate the instantaneous hydrodynamics and mass transfer characteristics of the liquid phase. Simulations and experiments are carried out for a system consisting of propane and toluene. A comparison of the simulation results with the experimental data for the outlet concentrations shows good agreement.