It's called frauding and It's the reason that over the years there are more and more restrictions/verifications to be able to use those type of services in peace. The one who struggles is the one trying to use them without trying to cheat. You and the one you are selling to can, in fact, have some problems with the justice in the long run.
I wouldn't be surprised if your fake accounts that you're trying to sell will not work or just a period of time, resulting in losing money for those buying this kind of fraud.