Court Convicts Examinee Who Received 'Answer Letters' Before Accounting Practical Qualification Exam

A view of an academy district in Seoul / Photo by Moon Ho-nam munonam@

[Asia Economy Reporter Kim Daehyun] A man in his 30s who received exam answers in advance via text message on the day of the AT (Accounting Practice) qualification exam was sentenced to a fine. The AT qualification is a nationally certified accounting and tax practice qualification administered by the Korean Institute of Certified Public Accountants.

According to the legal community on the 5th, Judge Kim Junhyuk of the Seoul Central District Court Criminal Division 5 sentenced self-employed individual A (35) to a fine of 1 million won on the 2nd for obstruction of business.

A was prosecuted for receiving exam answers in advance via text message on the day of the exam, following the suggestion of academy instructor B on December 7, 2018, one day before the 32nd tax accounting-related qualification exam.

On the 7th, B said in the academy classroom, "Before the exam starts, I will send a text message with the answers in advance. Those who want to receive it, come forward and enter your number into my phone." He was assigned as a proctor at the exam site where A took the AT qualification exam.

Accordingly, about 10 students including A entered their numbers into B’s phone contact list. Some students initially hesitated to enter their numbers but were swayed by the atmosphere after being mocked with remarks like "Are you confident?"

On the exam day, the 8th, B received the sealed exam papers from another exam site staff member, entered the exam room he was assigned to, opened the envelope, solved the problems, and sent the answers via text message before the exam started.

The court pointed out, "A provided his phone number to B knowing that B would send the exam answers via text message," and "He conspired and participated in the act of obstructing the exam process through cheating."

In response, A claimed, "I never entered my number into B’s phone, and I didn’t even know that a text message was sent on the day." He also argued that he solved the problems with his own ability without looking at the answers, so he had no intent to obstruct business.

However, the court judged A’s charges as guilty based on the fact that he checked the messages but did not ask or protest to B separately.

The claim of "no intent to obstruct business" was also rejected. The court explained, "Since A conspired with B to cheat on the exam, and B secretly obtained and sent the exam answers to him, the appropriateness and fairness of the qualification exam management must be considered compromised."

This content was produced with the assistance of AI translation services.