A Story in Yokohama -23【Lily magnolia】 
A Story in Yokohama【 Subtitled "Longing"】-23
“Yuichi, our lawyer says it's up to you. Lawyer, tell me about it.”
“Even if the worst happens and Mr. Murakami can't escape guilt, you need to think about making it as light as possible. I can give you such advice. First of all, as a matter of legal logic, Mr. Murakami cannot be charged with anything more than being the heir.”
“What do you mean?”
Yuichi asked.
“Tax evaders are status offenders. In other words, the only person who can avoid taxes is the taxpayer. So in this case, the three heirs avoided the tax. However, the two children were not involved in the filing of the tax return at all, so they will not be charged with any crime.”
“I'm sure the main culprit in the case of tax evasion is Naomi-san. But since I'm the one who did the manipulation, I should be charged with tax evasion as well.”
“You are either guilty of conspiring with her to evade taxes, in which case you are a conspirator, or assisting her to evade taxes, in which case you are an aider and abettor.”
“That's right. If she tells the truth, I am definitely an accomplice.”
“If you are an accomplice, then she is a principal offender. Even if you were actively leading the tax evasion, an accomplice is usually no more culpable than a principal.”
“Huh...”
“You got the shares from her, didn't you?”
“I told her I didn't want it, but I took it in my name and used it as collateral to borrow money from the bank.”
“As it is, you are likely to be punished severely as a tax accountant who advised ignorant heirs to evade taxes for your own benefit. But even in that case, theoretically, the sentence is the same as Naomi's.”
“Please tell me the way you said it's up to me.”
“Well, let me ask you, can you cut off your personal relationship with this Naomi? To put it more bluntly, are you willing to make her the bad person?”
Yuichi was surprised.
“I've been indebted to her since I was a child. I can't do that.”
Yuichi looked down.
“Then let's not talk about it.”
The lawyer began to prepare to leave.
“Tell me about your plan, just in case.”
It was J who looked at Yuichi's face with surprise.
“I don't recommend it, but...”
“I want to hear your thoughts anyway.”
“OK, you talked about stock trading with her all alone, didn't you?”
“Yes, we had a private conversation in her house.”
“If it is true that she offered you a fake transfer and offered you a five percent share as a reward, your situation would change considerably. At the very least, you are likely to go from being an accomplice to an aider and abettor.”
“That's...that's hardly possible.”
“I know what you're feeling. But in any case, the crime she has to suffer is not much different. She is the tax evader herself. For you, it depends on the situation you were involved in. I think the maximum charge you will receive is the same as Naomi's, and depending on how you respond, it will be much less.”
After the lawyer left, they faced each other for the rest of the long night.
“I can't betray Naomi-san.”
“Your feelings are most important. If it comes to it, you can always hire another tax accountant.”
“I'm sorry for my late father. I was so stupid.”
“Let's wait and see, it's not 100% certain that you will be criminally prosecuted.”
Yuichi nodded weakly.
Commentary
The lawyer said that if the tax evasion was led by Naomi and not Yuichi, Yuichi's punishment could be considerably reduced.
To be continued...