Seoul Metropolitan Police Agency accepts self-report case of AI cheating by top scorer in tax accountant exam

Han, the top scorer in South Korea's 63rd tax accountant exam, admitted to cheating with electronic devices and generative AI in both rounds of the exam and submitted a statement to the Seoul Metropolitan Police Agency; the case was assigned to the regional investigation unit the same day. On November 15, Han stated on a lawyer's YouTube channel that he cheated in both the first and second rounds held in April and July; police said they will investigate promptly and strictly according to established procedures. Using unauthorized electronic devices or AI to cheat in South Korea's national qualification exams is a crime, and charges such as obstruction of official duties by fraudulent means, obstruction of business, and fraud may apply. The controversy arose from online community questions about the anomalous scores he disclosed in a media interview as the top scorer: in the first round, he scored 97.5 in public finance out of four subjects, and 100 in Introduction to Tax Law, Introduction to Accounting, and Commercial Law, getting only 1 question wrong out of 160; in the second round, he scored 192 in Accounting Part 1, 190 in Accounting Part 2, 114 in Tax Law Part 1, and 167 in Tax Law Part 2.