The Korea tax case is interesting; using a spouse's account to evade taxes drew attention, but since the evidence chain wasn't fully verified, a retrial is needed. Determining Web3 asset ownership is indeed much more complex than traditional finance.

Crypto World News reports that, according to Digital Asset, the Korean Tax Tribunal recently made a ruling to reopen an investigation into the case where the National Tax Service imposed gift tax on Mr. A for transferring and cashing out 67 bitcoins through his spouse's overseas exchange account to buy a house.
The tax authorities previously 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 only used his spouse's account due to travel rule restrictions, and that there was an agreement between both parties.
The Tax Tribunal considered that the tax investigation at the time did not sufficiently consider evidence submitted by Mr. A, such as a memorandum of understanding, gift contract, and photos of the hardware wallet, and also lacked thorough investigation into the actual ownership of the digital assets.