Futures
Access hundreds of perpetual contracts
CFD
Gold
One platform for global traditional assets
Options
Hot
Trade European-style vanilla options
Unified Account
Maximize your capital efficiency
Demo Trading
Introduction to Futures Trading
Learn the basics of futures trading
Futures Events
Join events to earn rewards
Demo Trading
Use virtual funds to practice risk-free trading
CFD
U.S. stock CFD derivatives
US Stocks
Access real US stocks and ETFs
HK Stocks
Trade quality Hong Kong-listed stocks
Korean Stocks
SK Hynix
Real Korean stocks and top assets
Stock Futures
High leverage, 24/7 trading
Tokenized Stocks
Backed by real stock assets
IPO Access
Unlock full access to global stock IPOs
GUSD
Mint GUSD for Treasury RWA yields
Stocks Activities
Trade Popular Stocks and Unlock Generous Airdrops
Launch
CandyDrop
Collect candies to earn airdrops
Launchpool
Quick staking, earn potential new tokens
HODLer Airdrop
Hold GT and get massive airdrops for free
IPO Access
Unlock full access to global stock IPOs
Alpha Points
Trade on-chain assets and earn airdrops
Futures Points
Earn futures points and claim airdrop rewards
Promotions
AI
Gate AI
Your all-in-one conversational AI partner
Gate AI Bot
Use Gate AI directly in your social App
GateClaw
Gate Blue Lobster, ready to go
Gate for AI Agent
AI infrastructure, Gate MCP, Skills, and CLI
Gate Skills Hub
10K+ Skills
From office tasks to trading, the all-in-one skill hub makes AI even more useful.
Korea Tax Tribunal: Gift tax on Bitcoin transferred through a spouse's account must be re-investigated
The case involves the issue of whether transferring Bitcoin through a spouse's overseas exchange account constitutes a gift, sparking widespread attention in the crypto asset tax community.
The facts show that taxpayer A, who stored 67 Bitcoins in a personal hardware cold wallet (Ledger), was unable to transfer directly to a domestic exchange due to Korea's Travel Rule regulations, so he used his spouse B's overseas exchange account as an intermediary.
The entire process took only 2 to 8 minutes, after which the Bitcoin was sold to purchase property.
The tax authorities determined that this act constituted a gift between spouses and levied gift tax on A.
A filed an appeal, claiming that the Bitcoin was his personal asset held since before 2014, and submitted a memorandum of understanding with his spouse—where it was agreed that if Bitcoin appreciated, they would buy property, and that 13 Bitcoins were gifted to the spouse as compensation.
A argued that merely passing funds briefly through the spouse's account should not be considered a gift, as this was a misclassification.
After review, the Tax Tribunal found that during the tax investigation, A failed to sufficiently submit key evidence such as the memorandum of understanding, gift contract, and hardware wallet photos, resulting in procedural flaws;
Meanwhile, the distribution of 67 Bitcoins transferred into A's account and 13 remaining under the spouse's name was internally consistent with A's statements.
Based on this, the tribunal ruled that a re-investigation is necessary regarding the actual ownership of the hardware wallet and the substantive ownership of the digital assets.
This case is regarded as a landmark in South Korea's crypto asset tax practice, directly addressing the challenges of asset ownership recognition in cold wallets and the tax classification of cross-account transfers.