The top scorer in South Korea's 2024 certified tax accountant exam has confessed to cheating across both rounds of the test using a miniature camera, a smartphone, and generative artificial intelligence (AI), and confirmed he has turned himself in to the Seoul Metropolitan Police Agency. The admission, made on Sunday, 15 November, marks one of the highest-profile AI-assisted exam fraud cases in the country's recent history.

How the Cheating Worked

The man, whose identity has not been publicly disclosed, explained his method in a confession delivered on a lawyer's YouTube channel. 'I cheated by taking pictures of the questions with a miniature camera, sending them to AI, and checking the answers on a smartphone,' he said. 'I wrote down everything I did in a statement of voluntary surrender and submitted it to the Seoul Metropolitan Police Agency.'

He reportedly ranked first overall in the certified tax accountant exam. In the first round in April, he answered 159 out of 160 questions correctly, earning 397.5 points out of a possible 400. In the second round in July, he scored 192 and 190 in two accounting subjects, and 114 and 167 in two tax law subjects. He also admitted to using the same method to cheat on a certified public accountant exam.

What Triggered the Revelation

Suspicions first emerged in online communities after the man revealed his unusually high scores during a recent media interview. The near-perfect marks drew scrutiny and prompted deeper scrutiny, eventually leading to his public confession. Police have confirmed receipt of his voluntary surrender statement and pledged a swift and thorough investigation.

Consequences He Now Faces

The Ministry of Finance and Economy said it plans to move quickly to suspend the validity of his exam-passing certificate. Under South Korean law, a person found guilty of cheating faces exam invalidation and a five-year bar from retaking the test, calculated from the date the sanction is imposed. Depending on the outcome of the police investigation, criminal charges may also follow.

His Explanation and Apology

The man, reportedly in his mid-30s, offered personal context for his actions. He said he had not saved much money at a previous job and that a subsequent business venture failed partly due to costs tied to the Russia-Ukraine war. 'Starting over in my mid-30s, I felt helpless and the fear of not knowing how long I would end up studying made me anxious,' he said. 'I wanted to once again make my parents proud by passing even if by cheating.' He expressed deep regret for his conduct.

A Growing AI Cheating Crisis in South Korea

This case is the latest in a rising wave of AI-assisted academic fraud in South Korea. In October, two college applicants were caught using AI-enabled glasses to cheat during university entrance exams in Seoul. Education ministry data collected between 27 October and 3 November also identified four cases of AI-glasses cheating at middle and high schools nationwide. The government has responded by pledging zero tolerance for such devices during this week's nationwide college entrance examination, stepping up detection measures at test sites. Notably, this pattern suggests that existing exam-security infrastructure has not kept pace with the rapid proliferation of compact AI tools.