South Korean tax exam top scorer confesses to AI cheating

The top scorer on this year's national tax accountant qualification exam has confessed to cheating using electronic devices and generative AI, according to Korea JoongAng Daily.

The confession

The examinee, identified by the surname Han, appeared in a YouTube video uploaded by attorney Lee Don-ho of Nova Law Firm on November 15. Han said, "I cheated on the certified tax accountant examination." He added, "I used electronic devices and generative AI to cheat on both the first- and second-stage examinations. My top ranking was not the result of honest effort."

Han said he photographed exam questions with a miniature camera, transmitted the images to an AI system, and checked the answers on a smartphone. He submitted a written confession to the Seoul Metropolitan Police Agency and said he plans to hand over remaining materials and devices as evidence.

The scores

Han scored 397.5 out of 400 points on the first-stage examination held in April, answering 159 of 160 questions correctly. He earned perfect scores in introductory tax law, introductory accounting and commercial law. The only incorrect answer was in public finance.

He also ranked first in the essay-based second-stage examination held in July, scoring 663 out of 800 points.

Other exams and investigation

Han admitted to using the same method to cheat on the first-stage national public accountant qualification exam. He initially denied the allegations, telling media interviews "I am innocent" after the controversy erupted, according to Chosun.

The Seoul Metropolitan Police Agency said it received a written confession through the examinee's attorney and assigned the case to its Provincial Special Detective Corps unit. The agency said it plans to conduct a swift and thorough investigation.

The exam is administered by the Human Resources Development Service of Korea. The agency said two proctors had been assigned to the examination room, with Han seated in the center of the second row during the first-stage exam and in the center of the front row during the second-stage exam.

Government response

Prime Minister Han Sung-sook said on X on November 13 that the government takes seriously public concerns about recent exam cheating using AI smart glasses and will respond with zero tolerance. She said dedicated smart-glasses personnel will be stationed at each test site for the 2027 College Scholastic Ability Test.

Why it matters

The confession has raised questions about oversight of national qualification examinations in South Korea. The examinee's near-perfect scores, including perfect marks in subjects where other examinees averaged in the 30s, sparked suspicions among fellow examinees and practicing tax accountants. The case comes ahead of South Korea's high-stakes college entrance exam, scheduled for November 19.

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Sources

• koreajoongangdaily.com: South Korea tax accountant exam topper admits cheating with AI
• scmp.com: Top tax accountant exam scorer in South Korea admits to using AI to cheat | South China Morning Post
• chosun.com: Top Tax Accountant Admits AI-Enabled Cheating
• internazionale.it: Top scorer on South Korean tax exam confesses to cheating with AI - Internazionale
• finance.biggo.com: South Korea Tax Accountant Exam Top Scorer Confesses to AI Cheating, Says Same Tactic Worked on CPA Test — BigGo Finance
• thestar.com.my: Top scorer on South Korean tax exam confesses to cheating with AI | The Star

This article was drafted with AI assistance and checked against the sources above. Company claims are reported as claims. Cover image is AI-generated.