Yes, the person is a bad person according to our law which it can lead that person to spend some months in the prison, because that is the sources of the government income in every countries in the world. I don't think, is all government that used the taxes income to finance their family or their personal business, because there is a law that governed that aspect and if any administration found guilty of corruption in that area they will be punish for such attitude, because the taxes income belong to the people in that land which we called government. If you fail to pay your taxes as a citizen, I think it will be difficult for you to enjoy the benefits of your country because you will not have full right to enter some places in the country.
Are you that foolish to think laws and governments work perfectly? You stated textbook and idealized concepts, but reality can and often is very different. Laws are cultural structures produced by authority, and power can manipulate them.
You cite corrupt administration penalty, but how often has justice been served? Bureaucracy and red tape protect powerful people. Thus, although a common man pays taxes and fears the consequences of evasion, those with power and influence may bend the rules to their whim.
And that not paying taxes deprives the government of a benefit? Please note that benefits are typically taken before they reach the public. In a dog-eat-dog world, your idealistic beliefs are wonderful but tragically foolish.
Don't be like that, I think we all also can't blame Sebas.tian for having such a perception and expressing an opinion like that because what he said was actually what should have happened, right?.
But ironically, I more agree with what you said, because what you said is the reality that occurs in almost all over the world, it is true that the system of law and government is not always perfect and not always really run according to the rules they make. Anywhere, the system of laws and regulations may be subject to and can be manipulated by a group of people in power.