In the end it doesn't matter whether you put the label cheating on it or don't.
With regards to giving him the answers to a test... well.. if I got those answers in a dishonest way, that´s what I will be punished for. If I made that test previously and I kept my results.. Nobody will punish me for that.
If you give those answers to the person during the test you will get in trouble.
If you for example sit at the toilet and tell students from the exam who go to the toilet about the solutions and someone finds out you will get punished.
These days technology is also often small enough to allow hidden cameras that record the questions and earpieces that aren't visible (especially if the person in question has long hair).