Tax exam top scorer faces AI glasses allegations

The top scorer in South Korea’s tax accountant qualification exam is facing allegations of using AI-powered smart glasses after his near-perfect score raised suspicions.

Han Won-seok, who topped this year’s exam, detailed his preparation in a blog post, saying he scored 397.5 out of 400 in the first round, answering 159 of 160 multiple-choice questions correctly. He earned perfect scores in introductory tax law, introductory accounting and commercial law, and scored 97.5 in public finance.

Much of the attention centered on his perfect score in introductory tax law.

The 16,856 candidates averaged 30.18 out of 100 in the subject, with 74.21 percent falling below the minimum required score of 40. The overall pass rate for the first round was 18.09 percent.

The time limit has further fueled suspicions among fellow test takers.

Candidates have 80 minutes to answer 80 questions across two subjects in each session, leaving about a minute per question, including time to mark their answers. Some test takers and tax accountants questioned whether such scores were achievable within that time, especially in subjects requiring lengthy calculations.

Han also topped the written second round with an average score of 82.87, well above this year’s passing score of 49.75. He scored 95 out of 100 in accounting part two, where the overall average was 28.95.

The Human Resources Development Service of Korea, which administers the exam, said neither of the two proctors reported any suspicious behavior involving smart glasses. The agency, however, said it was reviewing the matter.

The Korean Association of Certified Tax Accountants on Thursday called for a thorough investigation but said exceptional scores should not be grounds for suspicion. It also warned that allegations made without evidence could do lasting harm to the candidate’s reputation.

In his blog, Han said he spent about two years preparing for both rounds together. He repeatedly solved accounting problems by hand until he could explain every step. In the first round, he said he finished the commercial law questions in 20 to 25 minutes, leaving the rest of the session for accounting.