Micro camera, AI and phone: how the top scorer in South Korea's tax accountant exam says he cheated under the noses of two invigilators

Han Won-seok, the top scorer on South Korea's tax accountant qualification exam this year, admitted that he cheated using a miniature camera, generative AI and a phone during the two rounds of exams in April and July with two proctors present. In a YouTube video by lawyer Lee Don-ho, he explained the process: photograph the exam questions with a miniature camera, send them to an AI tool to get answers, then check the results on a phone; he also admitted to using the same method to cheat in the first round of the certified public accountant exam in March but did not pass. Han has submitted a written confession to the Seoul Metropolitan Police Agency and will hand over the devices. In the first round in April he scored 397.5 points (out of 400), answered 159 of 160 multiple-choice questions correctly, and got full marks in three subjects including Introduction to Tax Law, while the average score for that subject was only 30.18 points. Police have launched an investigation, the Human Resources Development Service of Korea is considering criminal charges against him, and the Ministry of Economy and Finance is also seeking to suspend the validity of his certificate through the tax accountant qualification review committee under the National Tax Service; under the Tax Accountant Act, cheaters have their results invalidated and are barred from taking the exam for five years.