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South Korean Top Tax Accountant Exam Taker Confesses to Cheating Using Mini Camera and AI

Foreign15 Nov 2026 12:15 GMT+7

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South Korean Top Tax Accountant Exam Taker Confesses to Cheating Using Mini Camera and AI

The top scorer in this year’s South Korean tax accountant licensing exam surrendered to police and admitted to cheating in both rounds using a mini camera, smartphone, and artificial intelligence (AI) after his exceptionally high scores raised suspicions online. Meanwhile, the Finance Ministry plans to revoke his certification immediately amid a severe AI-assisted exam cheating crisis in South Korea.

South Korean police have launched an investigation into the top scorer of this year’s national tax accountant licensing exam, who confessed to using AI to cheat in both rounds. The individual revealed this via his lawyer’s YouTube channel and submitted a written confession when surrendering to police on 15 Nov 2023 GMT+7.

The man, who has not disclosed his name, previously spoke to media about his unusually high exam results, which sparked suspicion and criticism within online communities about possible cheating.

In the first round in April, he scored 397.5 out of 400, missing only one question out of 160. In the second round in July, he scored 192 and 190 in two accounting subjects, and 114 and 167 in two tax law subjects, respectively.

The exam taker admitted to using a small camera to photograph exam questions, then sending the images to AI for answers, which he verified via smartphone. He stated that he documented all details of his actions in a confession letter submitted to the Seoul Metropolitan Police Agency.

The Seoul Metropolitan Police confirmed receipt of the confession through the suspect’s lawyer and assigned investigators to handle the case, assuring a swift and thorough legal process.

South Korea’s Ministry of Economy and Finance said it will promptly suspend the man’s certification if cheating is confirmed. Under the law, exam results can be revoked and offenders banned from retaking the exam for five years from the penalty date. Criminal charges may also be pursued depending on police findings.

The man apologized and expressed deep regret, explaining that after quitting his regular job, he attempted to start his own business but faced many challenges, including rising costs caused by the Russia-Ukraine war, preventing his success.

He said starting over in his 30s left him feeling hopeless and anxious about the length of exam preparation required. He decided to cheat because he wanted to pass and make his parents proud again, despite knowing it was wrong.

This case is one of several in South Korea involving AI-assisted exam cheating. Previously, candidates were caught using smart glasses connected to AI to find answers during university entrance and high school exams.

The Human Resources Development Service of Korea (HRDK), the government agency overseeing professional certification exams, stated that two proctors were present during this man’s exam. Last month, their “AI Inspector” system detected a candidate wearing smart glasses during the professional gas engineer certification exam.

Data from the Ministry of Education collected from schools nationwide between 27 Oct and 3 Nov also found four cases of cheating involving smart glasses in middle and high schools. In October, two university entrance exam candidates were caught using AI glasses at two Seoul universities.

The South Korean government announced a zero-tolerance policy against AI glasses-related cheating in the upcoming nationwide university entrance exam on 19 Nov. They have increased inspection measures for electronic devices at exam sites to prevent tech-assisted cheating.

South Korea’s university entrance exam, known as "Suneung," is scheduled for 19 Nov. It is a critical test for admission to top universities and is viewed as a gateway to economic opportunity, career advancement, and even marriage prospects.