One thing that needs to be voiced though, is a possibility that the account is connected to several accounts, which leads to ban evasion. I've asked the individual in question about this matter and he's yet to reply me, but suppose that the final verdict is that he's indeed connected to those accounts and thus evading forum's ban, then the negative tag should be placed, but that's the only reason of the negative tag; ban evasion, not buying or receiving accounts.
If you critically re-examine the above statement, you will discover that some statements are augmenting the previous ones while some parts are contradictory.
If an account changed hands buy mutal understanding (account sales), neutral tag is OK for that.
But if the transferred account has issues with ban evasion, a negative tag is needed.
What if the person to whom the account was transferred to has never involved in ban evasion, but the account he/she bought has now brought evasion to them which may even affect their different innocent account. I believe someone understands what I meant.