Driving Taiwan's digital revolution, the DIGI Plus 2017-2025 policy, a cornerstone of the Smart Nation 2025 initiative (Executive Yuan, 2021), prioritized rural empowerment in education amidst COVID-19 challenges. In this study, the authors explored the impact of teacher-student relationships in remote teaching, emphasizing the critical role of high-quality connections transcending geographical boundaries. The authors identified factors influencing these relationships, such as interaction levels and student autonomy, and discussed the concept of transactional distance, a psychological gap due to spatial separation. Proposing face-to-face interaction activities, the authors conducted a survey involving 175 university students (e-tutors), revealing positive changes in teacher-student interaction post face-to-face activities. The authors' recommendations include continued activities, alignment with school calendars, and comprehensive e-tutor training for improved relationships.