Boosting disguised as coaching

Just got stomped by an obvious smurf in gold with several 20+ kill games in his recent 20, only has 23 games in ranked, and his win percentage is 80%. I also noticed he'd queued with the same guy for the last 10 games or so, while also noting that the person he was duoed with was like silver 4 with a 30% win rate. After the game I confronted him for boosting and he said he wasn't boosting, he was being paid to coach his duo. So in my head I broke it down as this; Silver 4 player is paying the smurf for coaching. However, the smurf is actually in game with the player and carrying them every game. Is that not boosting?
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