The law can be bad at the same time as contracts like this are the embodiment of a conspiracy to break that law.

And how would you contrast that against intentionally structuring your income, in collaboration with foreign institutions and carefully designed/funded shell entities where do you things like [defacto] license your own tech to yourself, all in a effort to avoid tax obligations? Would you not call that a 'conspiracy to avoid taxes'? And it's 100% legal, because everything is legal if not explicitly outlawed.

You have difficulty distinguishing between civil and criminal matters. Criminal justice has judges and juries for a reason. You can't be cute about what amounts to espionage.

Tax evasion is a serious criminal felony, not a civil matter. It's actually how they've brought down many illegal empires that couldn't otherwise be cracked, most famously Al Capone.