The attendance is based on the total amount of tickets sold including season tickets. All clubs do the same.
It also includes any tickets bought in advance of the game whether they turn up or not and on the day sales up to half time. That's for home and away sales.
So the 15k+ is accurate, and we did sell the additional tickets.
The actual physical attendance is calculated after the half time whistle. It averages 15% non-attendance for all areas of I recall correctly but ours is slightly skewed by the U12s not attending although I imagine there were a lot more for a game like yesterday in attendance than a Tuesday night against Cheltenham for instance.
There's no tax dodging going on
I'm not even sure how that could be done when all sales are in the till by half time and there for all to see and subject to the usual audits.