Today,new court documents about Boris Shulayev involvment in tax fraud became available.Trial began at 22th.Feb. By court document,it seems that he and his buddies from other companies which formed a tax evader ring were going in the poor villages around Kiev,offering poor people a money compensation to open companies under theirs names. These fictitious companies would remained dormant,without business activities, until  tax evaders decide to activate them.  Upon activation,these fictitious companies made documentation about false businesses with tax evaders companies,helping them to evade tax paying.

Here are links, use Google translator:

https://opendatabot.ua/c/39486496

https://opendatabot.ua/court/80066643-a2bdbd3cb2bd3d26f98aed52ff891150