ABC Group has two subsidiaries, CD Ltd in Chengdu paying enterprise income tax (EIT) at 15% and SH Ltd in Shanghai paying EIT at 25%. The group tax manager proposed a plan that SH Ltd paid a service fee of RMB 10 million to CD Ltd in order to shift the profit to a lower tax jurisdiction. Required: (i) State, with reason, whether the above plan is tax evasion or tax avoidance. (ii) State the consequences if the above plan was discovered by the tax bureau.