Read the conditions of application. You will definitely lose the application fee for the visa, but you will most probably get a refund for whatever course you are applying for
Had a read of that document. Anyone in any shape or form of relationship can basically get out of paying any tax in Thailand. As you indicate, it would certainly be prudent to be standing next to the friend when the transaction is carried out. As it's up to 10m per year, I guess monthly "gifts" can be made too?
Illegally? Come on, this is Thailand! Over half the retirees in Thailand are on "illegal" extensions of stay courtesy of bribes paid to government officials. Come on guys, let's have a look at that 800k baht in your bank accounts! Please don't make me laugh! And do you know it's illegal to export f*ke (oops, I mean replica) handbags, watches, running shoes? Telling me it's "illegal" to not report cash brought into the country has got to be the LOL of the year!