Runner-up in focus after top scorer on tax exam admits AI cheating

Yoon Jeong-hu [YouTube channel 'Heljjang Tax Accountant']

The runner-up in this year's tax accountant licensing exam has come into the spotlight after the original top scorer confessed Sunday to cheating with AI.

Yoon Jeong-hu, who placed second in the 63rd tax accountant exam, posted a video Thursday on the YouTube channel "Heljjang Tax Accountant" titled "Second-place finish in the 63rd tax accountant exam — a reflection (Q&A and on-the-spot tax accounting problems)." As of Sunday, the video had logged 890,000 views.

Yoon said he uploaded the video in response to what he called the "AI glasses cheating controversy," saying he wanted people to "stop the indiscriminate criticism and attacks on the tax accountant exam and other professional licensing tests." He added that he found it "deeply lamentable that the efforts of everyone preparing for or passing the tax accountant exam and all other exams are being belittled," and urged the public to "refrain from baseless speculation and criticism."

Yoon also drew attention by showing the study materials he used throughout his exam preparation — textbooks covered in dense highlighter marks and sticky notes, worn to tatters from repeated use. "I remember reading this book back and forth on the subway commuting to and from hagwon," he said. "It's really a mess."

In the video, Yoon also worked through tax accounting problems on camera.

After Yoon was elevated to the top position following the original winner's disqualification, viewers flooded his video with comments. "Congratulations on your first-place finish," one wrote. "Congratulations on becoming the most famous top scorer in the history of the tax accountant exam," said another. A third wrote: "You're the real top scorer now."

Han Won-seok, the original top scorer who confessed to cheating [YouTube channel of attorney Lee Don-ho]

Meanwhile, Han Won-seok, the original top scorer, appeared Sunday on the YouTube channel of his legal representative, Lee Don-ho, managing attorney at law firm Nova, and confessed to cheating on the exam. Han said he had also turned himself in to police. "I used a miniature camera to photograph the exam questions, transmitted them via AI, and checked the answers on a smartphone," he said.

Han explained his reasons for cheating, saying he had not saved much money while working and that a self-employed venture after leaving his job had not gone well. "I wanted to earn more money, and I wanted to pass a professional licensing exam and again make my parents proud — but starting in my early-to-mid 30s, it all felt so overwhelming and I was gripped by fear and anxiety," he said. "I wanted to make my parents proud again, even if it meant cheating."

Han's actions have fueled allegations about whether the tax accountant exam was conducted fairly. "I am deeply sorry that other successful candidates are now being suspected because of me," he said. "I sincerely apologize again to all the examinees who have diligently prepared for a long time, and to those who passed the exam through honest effort."

paq@heraldcorp.com