The establishment of shell companies to hide the source of funds for illegal activities is a serious illegal and unethical behavior, which will bring great legal risks and social hazards, and should never be tried or supported. Therefore, there is no so-called legitimate situation. This kind of behavior is one of the means of illegal and criminal acts such as money laundering. Through fictitious businesses, false transactions, etc., illegally obtained funds are mixed into the capital flow of shell companies, trying to legalize their sources and evade supervision and legal sanctions. In the end, any illegal or criminal act cannot escape the fair trial of the law. It is the right choice to uphold the rule of law and social fairness and justice, and to abide by the provisions of the law.