14th January 2017 I sent via https://subeta.net/explore/presents.php the amount of 40,000,000 sp to the user Kirlia, but he didn't receive it, and the sp is gone from my account. :(
By "didn't receive it", do you mean he didn't get an item? Because this page takes the amount of sP and gifts the other user an item worth that much. They don't get sP.
There's the problem right there, unless it's through trades or user shop purchases, you can't really actively send sP to another user. I'd file a ticket to see what can be done.

Now I really wonder what the user got as an item for 40m... :P
I'm the user she sent it! I didn't even got a notification, and I don't remember seeing any different item either...
Please file a ticket and have a UA look into this. The Arctic Frost Gift Center is not made to send actual sP. Next time you wish to send sP to a friend, I would recommend having them set up a trade and then bid the sP there.
NVM I was informed you already filed a ticket xD Locking this up since it is a ticket issue.
Dexter by ❤