According to Digital Asset, regarding the disposition of the Korean National Tax Service to levy gift tax on Mr. A, who transferred and cashed out 67 bitcoins through his spouse's overseas exchange account to buy a house, the Korean Tax Tribunal recently made a ruling to reopen the investigation. Previously, the tax authorities believed that the transfer of funds from spouse B's account to Mr. A's account constituted a gift. Mr. A argued that he originally held 80 bitcoins, and due to travel rule restrictions, he used his spouse's account as a conduit, and both parties had an agreement. The Tax Tribunal held that the tax investigation at the time did not sufficiently consider the evidence submitted by Mr. A, including a memorandum of understanding, gift contract, and photos of the hardware wallet, and that the actual ownership of the digital assets was not thoroughly investigated.