Top scorer in tax accountant exam turns himself in over AI-assisted cheating

• South Korea’s top tax accountant exam scorer admits to cheating in both rounds using a hidden camera, smartphone and generative AI, and surrenders to police

• Authorities plan to suspend his qualification, while he could face cancellation of results and a five-year exam ban

• The case adds to growing concerns over AI-assisted cheating, following multiple reports of students using AI-powered glasses in South Korean examinations

The top scorer in South Korea’s certified tax accountant examination has admitted to cheating in both rounds of the test using a miniature camera, a smartphone and generative artificial intelligence (AI). The man also said he had voluntarily surrendered to the police.

The incident is the latest in a growing series of AI-assisted cheating cases in South Korea, where candidates have recently been caught using AI-powered glasses during university entrance examinations and school tests.

The man, whose identity has not been disclosed, confessed to the cheating on a lawyer’s YouTube channel after his exceptionally high examination scores, revealed in a recent media interview, triggered suspicions and discussions on online platforms, Yonhap News Agency reported.

He also admitted to using the same technique to cheat in a certified public accountant examination.

According to the reported results, the candidate secured the top overall position in the certified tax accountant examination. In the first round, held in April, he answered 159 out of 160 questions correctly, scoring 397.5 out of 400.

In the second round, conducted in July, he scored 192 and 190 in the two accounting papers, along with 114 and 167 in the two tax law subjects.

Explaining his method, the man said he used a miniature camera to photograph examination questions, sent the images to an AI tool and checked the answers on a smartphone.

"I cheated by taking pictures of the questions with a miniature camera, sending them to AI, and checking the answers on a smartphone," he admitted on the YouTube channel.

He further said that he had prepared a written statement detailing his actions and submitted it to the Seoul Metropolitan Police Agency as part of his voluntary surrender.

Police confirmed receiving the statement and said they would conduct a prompt and thorough investigation in accordance with established procedures.

Meanwhile, the Ministry of Finance and Economy said it would move swiftly to suspend the validity of his certificate confirming that he had passed the examination.

Under South Korean law, candidates found guilty of cheating can have their examination results invalidated and face a five-year ban from taking the test, starting from the date the penalty is imposed. The case could also lead to criminal charges, depending on the outcome of the police investigation.

The candidate apologised for his actions and expressed deep regret, citing personal and financial difficulties as factors behind his decision.

He said he had struggled to save money in his previous job before leaving the company to start his own business. However, the venture failed due to several challenges, including rising costs linked to the Russia-Ukraine war.

He added that restarting his career in his mid-30s and facing uncertainty over how long he would need to continue studying had caused significant anxiety. He said he had wanted to make his parents proud by passing the examination, even if it meant resorting to cheating.

The incident has renewed concerns over the growing use of AI and concealed electronic devices to manipulate examination results in South Korea.

The government has pledged a zero-tolerance approach towards cheating involving AI-powered glasses during this week's nationwide college entrance examination and has strengthened security measures to detect prohibited high-tech devices at examination centres.

In October, two university applicants were caught allegedly using AI glasses to cheat during entrance examinations at two universities in Seoul.

Additionally, four cases involving AI glasses were reported at middle and high schools this year, according to education ministry data collected from schools nationwide between 27 October and 3 November.

With IANS inputs