South Korean tax-exam top scorer admits using AI to cheat; police open investigation

A near-perfect result in South Korea’s tax accountant qualification exam has become a police case. Top scorer Han Won-seok admitted using electronic devices and generative AI to cheat, reversing his earlier denials. Seoul police received his written confession on November 15 and assigned investigators to examine how the cheating happened.

Han, 34, appeared wearing a mask in a video published November 15 on the YouTube channel of his attorney, Lee Don-ho. He admitted cheating on both stages of the tax accountant exam and apologized to those affected, according to the Korea JoongAng Daily.

From defending his scores to describing the method

Before confessing, Han had challenged the suspicions surrounding his results. In a media interview quoted by The Korea Herald, he questioned why high marks alone should make him a suspect. He also argued that if AI glasses could answer every question correctly, there would be little reason for anyone to study.

His confession described a concrete sequence: photograph examination questions with a miniature camera, send the images to an AI system, then check its answers on a smartphone. That is Han’s account of the method; police are investigating the circumstances. He also admitted using the same method in the first round of the certified public accountant exam in March.

Lee said the video withheld details of how the cheating worked because of concerns that others could repeat it. His firm, Nova Law Firm, said it would cooperate with investigators and explain the process if requested by police or examination administrators.

My top ranking was not the result of honest effort.

Han Won-seok, in the November 15 confession video, as quoted by the Korea JoongAng Daily

Exceptional marks in a difficult exam

Han had publicly shared a first-round score of 397.5 out of 400 in the April tax accountant exam. He answered 159 of 160 multiple-choice questions correctly, earning perfect marks in introductory tax law, introductory accounting and commercial law. His only error was in public finance.

The tax-law result stood out against the wider field. Grading statistics from the Human Resources Development Service of Korea put the average among 16,856 candidates at 30.18 out of 100. Some 74.21 percent scored below 40, the minimum needed to avoid failing that subject.

He also ranked first in the written second round, averaging 82.87 out of 100 against a passing cutoff of 49.75. Only 722 of the 6,606 candidates who sat that round passed—a 10.92 percent pass rate.

Those results, combined with tight time limits, drew suspicion from fellow candidates. In each first-round session, examinees have 80 minutes for 80 questions across two subjects. That leaves about a minute per question, including the time needed to mark answers.

Two proctors, seats near the front

The exam administrator said two proctors were assigned to Han’s examination room. He sat in the center of the second row during the first stage and in the center of the front row during the second. If his confession is accurate, the devices were used despite that supervision and those prominent seats.

The Korean Association of Certified Tax Accountants had requested an investigation before the confession. Police have now assigned the case to the Seoul Metropolitan Police Agency’s Provincial Special Detective Corps, promising a swift and thorough inquiry under established procedures.

Han said some devices had been damaged, but that he planned to give investigators the remaining evidence. He said his written confession already included a list of the materials he intended to hand over.