Top Scorer in Tax Accountant Exam Self-Reports AI Cheating; Police Launch Investigation

A police investigation has been launched after the highest-scoring candidate of the tax accountant exam self-reported that he used artificial intelligence (AI) to cheat during the test. Mr. Han was the top scorer of the 63rd tax accountant exam. The case marks an instance in which police investigated allegations of cheating using generative AI in a national professional qualification exam.

On the 15th, police promptly assigned the self-report, received through Mr. Han's attorney, to the Public Crime Investigation Unit of the Seoul Metropolitan Police Agency, saying they would conduct a swift and rigorous investigation. Police entrusted the case to the wide-area investigation unit, which has detectives equipped with the expertise to respond to AI-related crimes.

Mr. Han said he would submit to police the electronic devices used during the exam as evidence. Through his YouTube channel, he stated, "Some of the devices are damaged, but I plan to submit the remaining evidence materials to the investigative authorities."

Police plan to conduct forensic analysis on the devices Mr. Han submits to identify the specific methods used in the offense. They also intend to summon Mr. Han directly to investigate the circumstances of the crime, including how he prepared for the cheating. Police will also look into how the exam was administered, including whether oversight was lax at the Human Resources Development Service of Korea, the agency in charge of the tax accountant exam.

Attorney Heo Ju-yeon explained, "Including national technical qualification exams, the Human Resources Development Service of Korea is a quasi-governmental organization, but those overseeing its duties are deemed public officials, allowing obstruction of official duties charges to be applied under the hierarchy provisions."