This Korean case is interesting: the travel rules pressured people to go through their spouse’s account, and as a result, the tax authorities immediately cut it as a gift. Now, the retrial is essentially giving the on-chain evidence some credit.

According to Digital Asset, regarding the disposition by the Korean National Tax Service to levy gift tax on Mr. A for transferring and cashing 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 evidence submitted by Mr. A, including a memorandum of understanding, a gift contract, and photos of the hardware wallet, and that the actual ownership of the digital assets was not thoroughly investigated.