Top tax accountant exam candidate confesses to using AI to cheat

The Seoul Metropolitan Police Agency launched an investigation on November 15, 2026, after a top-ranking candidate confessed to cheating during a national tax accountant exam. The candidate achieved the highest score in both the first and second rounds of the qualification exams held in April and July 2026. The investigation follows a written confession submitted through a lawyer, in which the candidate admitted to using artificial intelligence to obtain answers during the testing process.

Details of the cheating method

The candidate utilized a miniature camera to photograph exam questions and transmitted the images to an artificial intelligence system. The candidate then reviewed the generated answers on a smartphone during the examination. In the first round of the exam, the candidate achieved a score of 397.5 out of 400 points, missing only one of 160 questions. The Human Resources Development Service of Korea administered the exam and confirmed that two supervisors were present during the testing session.

The candidate expressed deep regret regarding the incident through the written confession. The candidate explained that the motive for cheating was a financial struggle and a desire to avoid disappointing parents after leaving a previous job. The Seoul Metropolitan Police Agency confirmed it received the written confession via the lawyer of the candidate and has assigned the case to investigators.

Government and institutional responses

The Ministry of Economy and Finance reportedly plans to revoke the qualification of the candidate following the investigation. This development follows broader efforts by the South Korean government to maintain the integrity of national examinations. In October 2026, the South Korean government announced plans to file criminal complaints against students caught using smart glasses or similar electronic devices during the national university entrance exam.

The Human Resources Development Service of Korea reported a similar incident in October 2026, when an AI inspector detected a candidate wearing smart glasses during a gas engineer certification exam. Addressing the broader implications of such technology, Chief of Staff Lim Kwang-hyun stated that the presidential office is working on measures to address cheating issues. The presidential office is treating the issue seriously, according to Chief of Staff Lim Kwang-hyun.

Context of national examinations

The investigation occurs as South Korea prepares for the Suneung, the critical national university entrance exam. The Suneung is scheduled for November 19, 2026. The use of advanced technology to bypass examination security has become a growing concern for educational and regulatory authorities across the country.

Glossary

• Suneung — Suneung, also known as the CSAT (College Scholastic Ability Test), is a series of tests taken for eight hours in one day. It is held every year in November and is used to determine which university a student will attend.
• Human Resources Development Service of Korea — The Human Resources Development Service of Korea (HRD Korea) is an organization that administers exams. It has held forums regarding data-driven human resources development service innovation.
• Ministry of Economy and Finance — The Ministry of Economy and Finance is a government body. In Spain, it is implementing accrual basis IPSAS for public sector financial reporting.