Woofun AI reports that the Korean Tax Tribunal has ordered a re-investigation into a dispute concerning the gift tax on Bitcoin. The case centers on whether transferring 67 Bitcoin from a personal Ledger hardware wallet through a spouse's overseas exchange account constitutes a taxable gift. Taxpayer A utilized this method to bypass South Korea's Travel Rule restrictions, completing the transfer and subsequent real estate purchase within minutes. While tax authorities initially imposed a gift tax, the Tribunal identified significant procedural errors, noting that key evidence such as a memorandum of understanding and hardware wallet photos were not adequately submitted during the initial investigation. The ruling mandates a new inquiry into the substantive ownership of the digital assets, marking a pivotal moment for cryptocurrency tax enforcement in South Korea.