illusory transaction(Illusory transactions that exist on paper but have no tangible consequences may be voided in court, especially if used as a tax shelter or other deceptive device. 4uzhoj)
sham marriage(A marriage of convenience entered into purely for the purpose of gaining a benefit or other advantage arising from that status, usually with the intent of deceiving public officials or society about its purpose.|| comment by ART Vancouver: термин часто применяется в расследованиях случаев иммиграционного мошенничества)