[Diary Point=Reporter Choi Seung-jin] The National Tax Service began looking into the matter on November 12 after online suspicions of cheating with AI glasses spread over the top candidate’s average score of 99.375 on the first round of the 63rd Korean Tax Accountant Examination. The candidate scored 397.5 out of 400 in the first round and 663 out of 800 in the second.
The controversy grew after reports that the candidate earned perfect scores in Introduction to Tax Law, Introduction to Accounting and Commercial Law, missing only one question in Public Finance. Online users questioned the perfect score in Introduction to Tax Law in light of the candidate’s score in Tax Law I in the second round, and raised the possibility of AI glasses being used. The scores alone do not establish that a device was used in the exam room.
According to statistics from the Human Resources Development Service of Korea, the average score in Introduction to Tax Law among 16,856 first-round test takers this year was 30.18, and 74.21% scored below 40, the minimum passing mark for the subject. The top candidate scored 100. Second-round scores were reported as 192 in Accounting I, 190 in Accounting II, 114 in Tax Law I and 167 in Tax Law II.
In a post about the exam, the top candidate said they had prepared for about two years and passed both rounds on their first attempt. They wrote that they practiced solving accounting problems by hand and explaining their solutions aloud, and finished Commercial Law in 20 to 25 minutes during the first round. Online posts claiming that an AI model scored perfectly on Introduction to Tax Law questions have also been shared as grounds for suspicion.
A National Tax Service official said the Human Resources Development Service of Korea is responsible for administering the exam, adding, “We are at the stage of assessing the situation following the allegations raised in online communities and elsewhere.” If cheating is confirmed, the exam could be suspended or voided under the Tax Accountant Act, and the person could be barred from taking the exam for five years from the date of the action.
The controversy has brought into focus how exam officials can detect and manage devices such as smart glasses that are difficult to distinguish from ordinary eyewear. The National Tax Service oversees the exam system, while the Human Resources Development Service of Korea administers the test. The findings of the inquiry and any changes to exam security remain to be seen.