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Crestline Timber Corp., a Philippine corporation engaged in lumber processing and distribution, is led by President Mateo Reyes and CFO Carla Santos. They devise a scheme to reduce the company’s taxable income by recognizing as deductible expenses payments to a service provider, Lone Star Leasing, LLC, a shell entity with a non-existent address and no rendered services. The invoices are entered in both the corporate books and the tax return, even though no services were performed and no actual payment was made or intended to be used for legitimate business purposes. The BIR later uncovers the fraudulent entries and assesses deficiency taxes and penalties. (a) Is Crestline Timber Corp. liable for tax evasion? (b) Distinguish tax evasion from mere underreporting due to accounting errors or from legitimate tax planning. (c) What penalties and remedies are available for tax evasion and for the individuals involved?