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Delta Freight Solutions, Inc., a Philippine corporation engaged in freight forwarding, is led by President Elena Cruz and CFO Manuel Santos. They implement a scheme to evade taxes by forming a related shell entity, Atlas Management Services, Inc., with a non-existent address and issuing invoices for "management and consultancy" services that are never rendered. The company records these invoices as deductible expenses in its books and in its tax return, though no actual services are performed and no payments are made for legitimate business purposes. The BIR later uncovers the fraudulent entries and assesses deficiency taxes and penalties. (a) Is Delta Freight Solutions, Inc. liable for tax evasion? (b) Distinguish tax evasion from mere underreporting due to accounting errors or from legitimate tax avoidance. (c) What penalties and remedies are available for tax evasion and for the individuals involved?