“This Person Is the Real Top Scorer” ... Runner-Up’s Exam-Prep Book, Packed With Highlighter Marks, Draws Attention as ‘Fake Top Scorer’ Turns Themselves In

[Financial News] An examinee who ranked first in the 63rd Certified Tax Accountant Qualification Examination after using artificial intelligence (AI) and a micro camera has turned themselves in to police, setting in motion steps to revoke their pass. With the top scorer’s cheating confirmed, congratulations and support are pouring in online for the runner-up, who had shared a “battered study guide” bearing the marks of years of hard study.
The Human Resources Development Service of Korea said on the 15th that, in consultation with the Ministry of Finance and Economy and the National Tax Service, it would revoke the final pass of Han Won-seok, 34, the top scorer in the 63rd Certified Tax Accountant Qualification Examination, over Han’s AI-assisted cheating, and file a complaint against Han on suspicion of obstruction of business.
Earlier that day, Han admitted through the YouTube channel of lawyer Lee Don-ho, Han’s legal representative, to cheating with electronic devices and generative AI in both the first and second stages of the tax accountant examination, as well as in the first stage of the certified public accountant examination. Han then turned themselves in to police. Han used a micro camera to photograph the exam papers and send them to AI, then copied down the answers on a smartphone. The method helped Han score 397.5 out of 400 in the first-stage exam, nearly the maximum possible and a perfect score in Introduction to Tax Law, prompting suspicions.
As Han bowed and said, “I sincerely apologize to the runner-up, who is now rightfully the real top scorer,” public attention turned to runner-up Yoon Jeong-hu.
On the 12th, as suspicions of cheating were emerging, Yoon posted a video about passing the exam on Yoon’s YouTube channel “Heljjang Tax Accountant,” confronting the controversy head-on. In the video, Yoon dismissed allegations raised by some that the glasses were “AI smart glasses,” saying, “I’d never worn glasses in my life. I first tried them on because I was worried I’d look too young at an interview for a trainee position, but of course I didn’t wear glasses in the exam room.”
The study guide Yoon brought out made a particularly strong impression: its cover was badly worn, and every page was densely covered with highlighter marks and handwritten notes. Yoon said, “The book got dirty because I read it over and over while taking the subway to and from the academy,” and showed, without holding anything back, how Yoon worked through a tax accounting problem on the spot with a calculator. Explaining why Yoon had posted the video, Yoon said, “I found it heartbreaking that the blood, sweat, and effort of all examinees and successful candidates were being disparaged amid indiscriminate suspicion, so I found the courage to speak up.”
Since news of Han’s turning themselves in broke, Yoon’s video has surpassed 940,000 views, and netizens have continued to praise it, writing, “This is the dignity of a true ‘human top scorer’” and “The effort it took to read the book dozens of times is moving.”
Meanwhile, the incident broke just four days before the College Scholastic Ability Test for the 2027 academic year, scheduled for the 19th, putting the government on high alert over ensuring fairness across national exams.
At a briefing that day, presidential chief of staff Im Gwang-hyeon said, “Cheong Wa Dae is also treating the matter with the utmost seriousness.” An emergency response meeting chaired by policy chief Ha Jun-gyeong decided to conduct a comprehensive investigation of suspected AI-assisted cheating across all national qualification exams. The government also plans to intensively review controls on bringing electronic devices into CSAT test centers and oversight systems to prevent AI-assisted cheating, and to respond firmly by deploying a dedicated investigative team if new methods are detected. The Seoul Metropolitan Police Agency’s Metropolitan Investigation Division has also received Han’s written statement turning themselves in and begun investigating the details of the offense and any additional crimes.


[email protected] Moon Young-jin Reporter