In a shocking revelation from South Korea, Han Won-seok, who topped the 63rd national tax accountant qualification exam, has publicly admitted to using a microcamera and artificial intelligence to cheat during both rounds of the exam. On November 15, Han turned himself in to the police, confessing that he had engaged in similar deceptive practices in the preliminary round of another professional examination for accountants.
Known by his online moniker “Tax Cat” (세무냥이), Han disclosed his cheating tactics during an appearance on lawyer Lee Don-ho’s YouTube channel. He explained that he utilized a microcamera to capture images of the exam questions, which he then sent to an AI to obtain answers. Following this, he would reference the answers on his smartphone during the examination.
Han indicated that he documented his misdeeds in a confession letter submitted to the Seoul police. He also pledged to provide any remaining related equipment and materials as evidence for the investigation.
The Seoul police confirmed that they have received his confession and are assigning the case to a specialized major case investigation squad, stating that they will pursue the matter swiftly and seriously according to legal procedures.
Reports from South Korean media revealed that in the first round of the tax accountant exam held in April, Han answered only one of the 160 multiple-choice questions incorrectly, achieving a remarkable score of 397.5 out of a possible 400. His scores included an impressive 97.5 in finance, and he achieved perfect scores of 100 in introductory tax law, introductory accounting, and commercial law.
In the second round, completed in July, Han scored 192 and 190 in two accounting subjects, and 114 and 167 in two tax law subjects, culminating in a total score of 663 out of 800, which secured him the top position in the exam.
Following the media’s reporting of his near-perfect scores, several internet users began to question the legitimacy of his achievements. Some observant individuals noted discrepancies in the learning materials he showcased, with many items showing minimal signs of use and several notes containing errors. Critics raised suspicions about his high scores leading Han to initially attribute his success to good fortune in guessing answers correctly. However, on November 15, he ultimately confessed to cheating.
In his video confession, Han shared his challenges after leaving his job to pursue entrepreneurship, which did not go well, and expressed concern over the time required for proper exam preparation. This led him to opt for dishonest means in a bid to swiftly obtain his license and bring pride to his parents. He expressed deep remorse for his actions, offering apologies for his behavior and stating his willingness to cooperate with the ongoing investigation and any related procedures.
According to Article 5-3 of South Korea’s Tax Accountant Act, those who engage in improper means to take exams or cheat during examinations may have their test qualifications annulled by the supervising minister, who can impose a five-year ban on taking further exams from the date of the punishment. This means that if Han’s cheating is verified, he could have his test results and qualifications voided, preventing him from participating in such exams for five years; any criminal liability would still need to be determined by prosecutorial and judicial authorities.
This incident marks the first known case in South Korea where a pass recipient of a national qualification exam has admitted to utilizing AI in cheating. The timing of this scandal, right before the national university entrance exam scheduled for November 19, raises significant concerns about the integrity of major examinations in light of AI-assisted cheating.
Over the past few years, there have been multiple instances of suspected AI-related cheating in South Korea. Reports indicate that in October, one student at each of two universities in Seoul was caught using AI glasses during entrance exams; earlier this year, four cases involving AI glasses were reported in middle and high schools. This trend highlights an alarming shift that may demand urgent responses from educational authorities to preserve examination standards and fairness.