Suspect faces charges including obstruction of official duties, interference with business operations and fraud

The top scorer of the tax accountant exam [YouTube capture]
The top scorer of the tax accountant exam [YouTube capture]

Police have received a written confession from the top scorer of the 63rd tax accountant examination, who turned self in over alleged cheating using AI.

The top scorer, identified only as A, appeared on a lawyer's YouTube channel Sunday and said they had cheated on both the first- and second-round exams using electronic devices and generative AI.

"I wrote everything I did in a written confession and submitted it to the Seoul Metropolitan Police Agency," A said.

The confession was received at the Seoul Metropolitan Police Agency's public service desk Sunday, and the case was assigned to the agency's Metropolitan Investigation Unit.

Police assigned the case immediately upon receipt and said they "plan to investigate swiftly and strictly in accordance with procedures."

Using unauthorized electronic devices or AI to write answers on a national licensing examination constitutes cheating and is subject to criminal punishment. Applicable charges in such cases can include obstruction of official duties through deception, interference with business operations and fraud.

A is said to have placed first in both the first- and second-round tax accountant exams held in April and July.

The controversy spread after online communities flagged A's unusually high scores, which A had disclosed in media interviews while introducing themselves as the top scorer.

In the four-subject first-round exam, A received 97.5 points in fiscal studies and perfect scores of 100 in tax law, accounting and commercial law — getting only one question wrong out of 160 total.

In the essay-based second-round exam, A passed with 192 points in accounting part one, 190 in accounting part two, 114 in tax law part one and 167 in tax law part two.


notstrong@heraldcorp.com