Step 1. Make a lot of money illegally.
Step 2. Your little brother makes a game and puts it on Steam.
Step 3. Game does badly on Steam, but on the tax sheet, you write that the game made a lot of money. Most of which was paid to hard-working and talented developers (who are actually your partners in crime).
Step 4. Now when your partners in crime spend their illegally-gotten money, they have an explanation about where they got it - they are hard-working and talented developers whose game made a lot of money!
Something like that, I guess.
