"AI Cheating? No Way," He Insisted—Then the Tax Accountant Exam's Top Scorer Turned Himself In to Police

Cheated using a miniature camera and AI to copy answers
Admits cheating even on the first stage of the CPA exam

Han, who ranked first in the 63rd Tax Accountant Examination, admitted to cheating with generative artificial intelligence (AI) and turned themself in to police.

Screenshot from attorney Lee Donho's YouTube channel

According to police and other sources on Nov. 15, Han's written confession was received that day at the public service center of the Seoul Metropolitan Police Agency, and the case is scheduled to be assigned to an investigative division on Nov. 16. Han also appeared on the YouTube channel of attorney Lee Donho, managing partner of Law Firm Nova, and personally disclosed having turned themself in.

In the video, Han said, "I wrote everything I did in my statement and submitted it to the Seoul Metropolitan Police Agency," adding, "I will submit all remaining materials and devices to investigators as evidence, as they are." Han went on to admit to cheating with electronic devices and generative AI not only on the first and second rounds of the Tax Accountant Examination, but also on the first round of the Certified Public Accountant Examination.

Describing the method, Han confessed, "I cheated by using a miniature camera to photograph the exam questions, sending them to AI, and checking the answers on a smartphone." Han declined to disclose the specific steps taken, citing concerns about copycat crimes.

The controversy erupted after it emerged that Han scored 397.5 points on the first round of the Tax Accountant Examination held in April 2026, getting only one of the 160 questions wrong, and went on to rank first in the essay-based second round in July, scoring 663 out of 800 points. Han received a perfect score in Introduction to Tax Law, where the failure rate reached 74.21%. The fact that Han was not caught despite taking the exam in the seat directly in front of the podium in an exam room staffed by two proctors also fueled controversy over lax administration of national qualification exams.

Han had previously denied the allegations in media interviews, saying they had solved the questions by eliminating incorrect options, but withdrew all those statements on Nov. 15. Han cited financial hardship following the failure of a self-run business and fear over a prolonged period of exam preparation as reasons for the misconduct, and apologized to fellow exam candidates and practicing tax accountants.

Attorney Lee said, "We will cooperate fully with investigations by law enforcement and the organization administering the exam."

This content was produced with the assistance of AI translation services.