Suspect used miniature camera and smartphone in both exam rounds; submitted letter of self-surrender to Seoul police
Seat was in front row, near proctors, yet electronic devices went undetected both times
The top scorer on this year's national tax accountant licensing exam has admitted to cheating on both rounds of the test using a miniature camera and generative AI. The revelation is expected to intensify scrutiny of the supervision system for national licensing exams, particularly because the cheating went undetected despite two proctors being present in the exam room and the suspect sitting close to the front of the class.
The top scorer of the 63rd tax accountant exam, identified only as A, appeared Sunday on a lawyer's YouTube channel and acknowledged using AI to cheat, saying a letter of self-surrender had been submitted to the Seoul Metropolitan Police Agency.
A described photographing exam questions with a miniature camera, transmitting the images to an AI service, and then checking the answers on a smartphone. Some of the devices used were damaged, A said, adding that remaining materials and equipment would be handed over to investigators as evidence.
The case raises questions not only about the cheating itself but also about whether oversight at the exam venue functioned as intended. The tax accountant exam is a national licensing test administered by the Human Resources Development Service of Korea under government mandate.
The agency said, after allegations first surfaced, that two proctors were assigned to the exam room in question. A's seat was in the second row center during the first-round exam in April and the first row center during the second-round exam in July — positions close to the proctor's desk. If A's account is accurate, electronic devices were used on two separate occasions within arm's reach of proctors without being caught.
Suspicions spread after online communities flagged the unusually high scores A had disclosed in recent media interviews. A is reported to have placed first in both the first and second rounds of the exam.
In the first round, A scored 97.5 in public finance and a perfect 100 in each of tax law, accounting and commercial law — missing only one of 160 questions. In the essay-based second round, A received 192 in accounting part one, 190 in accounting part two, 144 in tax law part one and 167 in tax law part two.
A cited financial hardship after leaving a job, anxiety about a prolonged exam preparation period, and the pressure of starting exam studies in the early-to-mid 30s as factors behind the cheating. A also said the desire to pass and earn parental recognition played a role.
A apologized to fellow exam candidates for the disappointment and sense of betrayal caused, and to practicing tax accountants and others in the industry for undermining public trust in the fairness of the exam. "Both the wrongdoing itself and every attempt to conceal it are entirely my responsibility," A said. "I deeply reflect on and regret what I have done."
fact0514@heraldcorp.com
