If you exit the gym battle when you are battling you give the other side a win. I don't like this personally i'm just redeciding my team or clicked there by mistake and i give the other side a win? Holy crap!
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It takes away a tiny bit of motivation. A weaker player can use repeated running away to lower a maxed Blissey to a more reasonable size where they can defeat it.
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If they really are using an alt account to do this, there are easier ways. Just throw the pokemon in the last slot of you gym party and forget about it. It will rack up 1 win for every defender you beat with that party.
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That's different. The wins you see when you click on the mon in the gym view are from defending that particular gym and reset when it gets kicked out. The wins you get from being in an attacking team only show up in the pre-battle screen.