Top tax accountant exam scorer admits to cheating using AI

The top scorer in Korea’s recent tax accountant qualification examination admitted Sunday that he used generative artificial intelligence (AI) and a camera to cheat, reversing his earlier denials after his unusually high marks drew public scrutiny.

“I cheated on the tax accountant examination,” Han Won-seok said on the YouTube channel run by his lawyer Lee Don-ho. “I sincerely apologize for the harm my wrongdoing has caused so many people.”

Han’s results attracted attention because he answered 159 of the 160 questions correctly in the first-stage tax accountant examination in April, scoring 397.5 out of 400. Three months later, he scored 663 out of 800 in the second-stage written examination and was named the overall top scorer.

His exceptionally high scores had fueled online speculation about possible cheating. Experts, including licensed tax accountants and tax lawyers, argued that the near-perfect score in the first test was “close to impossible,” suggesting that he might have used AI smart glasses.

It turned out Han’s cheating method was not AI glasses. He said he instead used a miniature camera and a smartphone. But he declined to disclose further details, saying he wanted to prevent others from copying it.

“I cheated by using a miniature camera to photograph the exam questions, sending them to AI and checking the answers on a smartphone,” he said. “I will fully cooperate with (police) efforts to identify and prevent cheating in future examinations, including other qualification exams and the national college entrance exam. I will tell investigators everything, including how I prepared and practiced.”

Han also admitted using the same method to cheat in the first stage of the recent certified public accountant examination.

The same day, the Seoul Metropolitan Police Agency said it launched a formal investigation into the case, vowing “swift and rigorous” fact-finding efforts. Han’s written confession has already been submitted to the agency.

Explaining his motives, Han said he had struggled to run his own business after leaving his corporate job, citing rising operating costs linked to the war in Ukraine.

“I wanted to make money, and I hated seeing myself disappoint my parents after leaving a good job,” he said.

He added he wanted to make his parents proud by becoming a licensed tax accountant, but the fear of not knowing how long it would take made him “extremely anxious.”

The admission comes amid growing concern about cheating with the use of AI ahead of the national College Scholastic Ability Test scheduled for Thursday.

The Human Resources Development Service of Korea, which administers the tax accountant examination, initially said it found no concrete evidence supporting the cheating allegations. Four proctors who supervised Han during the two stages of the examination told the agency they had noticed no suspicious behavior or signs of cheating.

Those initial findings raise questions about whether the cheating would have come to light had Han received less conspicuous scores or kept a lower profile. After the test results were announced, he posted his scores on an online tax accountant community and shared how he passed supposedly through self-study, which drew scrutiny and eventually led to his admission.