Human Resources Development Service of Korea launches probe

'Physically impossible' score gap fuels online suspicion

An illustration of a test-taker wearing AI smart glasses during an exam [AI-generated image]
An illustration of a test-taker wearing AI smart glasses during an exam [AI-generated image]

South Korea's Human Resources Development Service of Korea has launched an investigation after allegations emerged that the top scorer on this year's certified tax accountant exam may have worn AI-powered smart glasses during the test.

The top scorer reportedly missed only one of 160 questions on the first-stage exam and received a perfect score on Introduction to Tax Law, a notoriously difficult subject — a performance that has sparked widespread debate online.

According to the Human Resources Development Service of Korea, the agency is reviewing whether the first- and second-stage tax accountant exams held in April and July were administered without irregularities. It is examining whether proctors or exam venues flagged any suspicious conduct at the time.

The allegations stem from the exceptional scores posted by the top scorer of the 63rd certified tax accountant examination, identified only as A.

In a success essay published Wednesday in Ilgan NTN, a daily tax and revenue trade publication, A said the preparation took about two years and that both the first- and second-stage exams were passed on the first attempt.

On the first stage, A missed only one question — in public finance — finishing with 97.5 points. Introduction to Tax Law, Introduction to Accounting and Commercial Law all received perfect scores, for a total of 397.5 out of 400, an average of 99.37 points.

On the essay-based second stage, A scored 663 out of 800. Converting each subject to a 100-point scale, the scores were 96 in Accounting Part 1, 95 in Part 2, 57 in Tax Law Part 1 and 83.5 in Part 2, for an average of 82.87 — more than 33 points above this year's passing threshold of 49.75.

The overall average score for Introduction to Tax Law — the subject on which A received a perfect score — was 30.18 points, with 74.21 percent of test-takers falling below the 40-point cutoff.

The first-stage exam gives candidates 80 minutes per session to answer 80 questions across two subjects, leaving roughly one minute per question. Some examinees and practicing tax accountants have argued it would be physically impossible to answer every calculation-based question correctly within that time frame, as A reportedly did.

"Looking at the score distribution, the national top scorer in first-stage tax law got 100 points while the second-place finisher was in the 80s — does that make any sense?" one internet user wrote. Others said they found it suspicious that someone passed both stages in a single sitting with the top score on an exam that instructors had called the hardest in years.

Questions about how A managed to answer every question correctly within the time limit also flooded a blog A recently opened.

No direct evidence has yet been made public showing that A wore AI glasses or used them to cheat during the exam.

In the success essay, A said strict daily routines were maintained throughout the two-year preparation period — waking at 3:50 a.m. and going to bed at 8 p.m. In the three months before the exam, A checked a mobile phone only once a week.

A also said a time-management strategy was used on the first stage: finishing the public finance section in 20 to 25 minutes and devoting the remaining 55 to 60 minutes to Introduction to Tax Law.


jshan@heraldcorp.com