The example is just the one that’s most well known in Germany, but almost 4 years for tax evasion is in fact a high sentence and far from preferential treatment, taking into account that Hoeneß turned himself in voluntarily which was, due to mistakes of his lawyers, not accounted for in court. Better tax lawyers could have probably prevented jail time all together in such a scenario. „Open jail“ is the usual way to go for confessed and remorseful, non-violent prisoners with a job and a stable social environment. He paid roughly 50m dollars on top of that, btw.

But why do you chose this example? It’s not realistic at all. Maybe if John was German and also involved in German football. But as German business man he would have sentenced to 10 years.

As I said, it’s a well known case. But it seems like you can show proof of “regular” German business men or women who were punished much harder? Would you be so kind to drop some names and links?