Did AI help ace the tax accountant exam? Government stumped by high-score mystery

"Normally, cheating becomes a problem when someone gets caught. This time, the uproar is because someone did too well on the exam."

The Ministry of Economy and Finance finds itself in an awkward position over allegations of AI-assisted cheating surrounding the top scorer of the 63rd tax accountant licensing exam. Suspicions have emerged that the candidate used AI smart glasses to achieve an unusually high score, but with no concrete tip-offs or evidence to support the claims, the ministry is caught in a dilemma — unable to ignore the allegations yet reluctant to launch a sweeping investigation premised on wrongdoing.

The Ministry of Economy and Finance has recently been in discussions with the Human Resources Development Service of Korea and the National Tax Service, among other agencies, on how to verify the facts surrounding the allegations, according to government sources Saturday.

The controversy centers on the top scorer's overwhelming results. The candidate passed both the first and second rounds of this year's tax accountant exam. In the first round, the candidate answered 159 out of 160 questions correctly, scoring 397.5 out of a perfect 400. The second round yielded a score of 663 out of 800.

Once the exceptional scores became known, suspicions spread across some online communities that the candidate may have used AI smart glasses during the exam.

The Human Resources Development Service, which administers the exam, said it has found no irregularities in the conduct of the exam or in the grading of the first-round answers so far.

The agency contacted all four proctors who supervised the candidate during both rounds and received responses indicating no suspicious behavior or unusual circumstances — including any use of smart glasses. Expert review of the candidate's second-round essay answers is ongoing, however.

"We have checked with the Human Resources Development Service as well, and as of now, there have been no related tip-offs or any irregularities detected at the exam site," a ministry official said. "Rather than presuming cheating, we need to look into what can be verified in a neutral manner."

Legal constraints also make it difficult for the government to act swiftly. The tax accountant exam is a national licensing exam administered by the minister of economy and finance under the Certified Tax Accountant Act, with day-to-day operations delegated to the Human Resources Development Service. If cheating is confirmed, the minister may invalidate the exam results and bar the candidate from sitting for five years.

However, the ministry says it has no explicit legal authority to investigate the allegations themselves, separate from its power to impose sanctions once cheating is established. Because the Human Resources Development Service holds the relevant exam records, the agencies involved are coordinating on what materials can be reviewed and how.

For the Ministry of Economy and Finance, which has primarily handled legislative amendments and disciplinary matters involving tax accountants, cheating allegations arising from an unusually high score represent unfamiliar territory.

One notable detail is that proctors for the second round of the tax accountant exam had already been briefed on precautions related to AI smart glasses. After cheating using smart glasses was detected in other licensing exams administered by the Human Resources Development Service, the agency included guidance in its proctor training materials for the tax accountant second round, instructing supervisors to watch carefully for such devices, the ministry said.

The Korean Tax Accountants Association said it would urge the Ministry of Economy and Finance, the National Tax Service, the Human Resources Development Service and other relevant agencies to conduct a full investigation. It also stressed, however, that concluding cheating solely on the basis of a high score could expose the candidate to harm such as defamation claims.

Meanwhile, Prime Minister Han Seong-sook said Friday on X, formerly Twitter, that the government would take a zero-tolerance approach to exam cheating using AI smart glasses.

The remarks came ahead of the 2027 College Scholastic Ability Test, but observers noted they also touched on the tax accountant exam controversy, given that Han signaled a thorough investigation into recently raised allegations. "For cases where suspicions have recently been raised, we will do our utmost to resolve them through a thorough investigation, including referrals for criminal investigation," Han said. "We will review the overall national exam management system and swiftly put together a pan-government response plan."