Key facts
- Han said he photographed exam questions with a miniature camera, sent them to an AI tool and checked answers on a smartphone.
- Han scored 397.5 out of 400 in the first round, answering 159 of 160 multiple-choice questions correctly.
- In introductory tax law, where Han scored 100, 16,856 test takers averaged 30.18 points, per the Human Resources Development Service of Korea.
- Han ranked first in the written second-round exam with an average of 82.87 out of 100 against a passing cutoff of 49.75.
- The Korean Association of Certified Tax Accountants requested an investigation by relevant authorities.
- A total of 722 candidates passed the second round out of 6,606 who took it, a pass rate of 10.92%.
Han Won-seok, the top scorer in South Korea's 63rd tax accountant qualification exam, said on November 15, 2026 that he cheated, reversing denials he had made in a media interview. In a video posted on the YouTube channel of his attorney, Lee Don-ho, Han said he had submitted a written confession to the Seoul Metropolitan Police Agency.
Han described the method: he photographed exam questions with a miniature camera, sent them to a generative AI tool and checked the answers on a smartphone. He said he used the same approach in the first round of the certified public accountant exam in March, according to The Korea Herald.
His scores drew scrutiny after he disclosed them while introducing himself as the top scorer. He scored 397.5 out of 400 in the first round in April, answering 159 of 160 multiple-choice questions correctly, with perfect scores in introductory tax law, introductory accounting and commercial law and 97.5 in public finance. In introductory tax law, 16,856 test takers averaged 30.18 points, and about 74.21% scored below 40, the minimum needed to avoid failing the subject, according to grading statistics from the Human Resources Development Service of Korea.
Han also ranked first in the written second-round exam, averaging 82.87 out of 100 against a passing cutoff of 49.75. Candidates have 80 minutes to answer 80 questions across two subjects in each session, about a minute per question including marking time.
Before the confession, Han had questioned the scrutiny, saying he was an ordinary student and asking why AI glasses would leave anyone bothering to study. Prime Minister Han Seong-sook vowed on Friday, November 13, to take a zero-tolerance approach to exam cheating, and the Korean Association of Certified Tax Accountants requested an investigation by relevant authorities.