“I’ve Never Even Worn Glasses”... Tax Accountant Exam Runner-Up Posts an Impromptu Problem-Solving Video

[Financial News] As allegations of cheating with “artificial intelligence (AI) glasses” surrounding this year’s top scorer in the tax accountant qualification exam continue to spread, runner-up Yoon Jeong-hu has caused a stir online by releasing a video of himself solving problems.
According to online communities and other sources on the 13th, Yoon, the runner-up in the 63rd Tax Accountant Exam, posted an exam-review video the previous day on his YouTube channel, “Heljjang Tax Accountant.” The video quickly spread, surpassing 280,000 views in a single day.
In the video, Yoon first addressed the controversy over AI glasses, making clear: “I’ve never worn glasses in my life. I first tried them on during my trainee interview, and of course I didn’t wear them at the exam site.” He then verified his scores on the first- and second-stage exams and shared his study methods for each subject.
Midway through the video, he is shown solving tax accounting problems on bad debt losses and the allowance for bad debts on the spot, without a script. Even after making a calculation error and working through the problem again, he demonstrated his ability without holding anything back.
Yoon also spoke about failing the second-stage exam taken in the same year after receiving a failing score in Part 1 of Tax Law Studies. He then showed a single-volume set of notes he had made by copying material from other textbooks into one book, along with materials in which he had organized court precedents into diagrams.
In the video description, Yoon said, “I uploaded this video not to show off or for any other reason, but because I hope people will stop the indiscriminate attacks and criticism of the tax accountant exam and other professional qualification holders that are spreading through online communities.”
He added, “It is truly deplorable that, in the current situation, the efforts of everyone preparing for or passing exams, including the tax accountant exam, are being disparaged.”
He also urged people to refrain from baseless speculation and criticism, saying, “I would be very grateful if you would refrain from such posts and criticism.”
Yoon’s textbooks featured in the video were also compared with those of Han, the top scorer. Yoon drew attention by taking out and showing a tax law summary book he said he had read until it was worn out. One reaction was, “It looks as if the book was dunked in water and pulled back out.”
Viewers responded to the video with comments such as, “Congratulations on basically being the top scorer,” “He may end up being a more famous runner-up than any of the top scorers before him,” “Runner-up overall, but the top human,” “Robbed of first place—and handsome, too,” and “The human who came closest to AI in this exam.”
Comments from people who said they had watched Yoon’s exam preparation also drew attention. One viewer wrote, “I saw Yoon always sitting in the front row at the academy, never missing a class and studying harder than anyone.” Another, who said they attended the same academy, said, “I saw Yoon studying on the subway, too.”
Some called for an explanation from Han, the top scorer, and a response from the authorities. Viewers left comments such as, “I’d accept that person as the top scorer if they showed their face and solved problems on the spot in real time, like this person,” and, “The association or the public agency should respond to this situation.”
Earlier, after it became known that Han, the top scorer, had scored 397.5 out of 400 on the first-stage exam, some people raised suspicions that Han had used AI glasses. The Human Resources Development Service of Korea said that it had found no unusual circumstances so far but was checking the facts.

[email protected] Seong Min-seo Reporter