People on this forum take the latitude to discuss the differences between the "letter of the law" and the "spirit of the law". They are both supposed to be factored into legal investigations and judgments when deciding someone's guilt or innocence.

Someone who has deep understanding of the letter of law and uses it to semantically defy the spirit of the law (like tax evasion by exploiting loopholes that were not designed for their use case) do, in my opinion, deserve criminal punishment.

The tax code was designed to tax entities who use more than their fair share of public resources to make private profit. Think about the legions of WalMart semi-trucks ripping up highways that most taxpayers pay for; it gets to profit from its use of infrastructure that it uses way more of than the average taxpayer.

Obeying the intent of these kinds of laws as they were written originally requires ethics that many corporate individuals simply don't have.

Recognized that the law doesn't apply to rich people?