I’m Quitting Everything and Selling Cola

Chapter 124

Chapter 124. No Banquet is Complete Without a Young Lady (3)

The Ashford Marquis Family's mansion where the charity event was being held was as magnificent as its deep tradition. And in a magnificent mansion, a magnificent Terrace was only to be expected.

"Haaa."

Only after stepping out onto the Terrace and meeting the cool night air did Penelope let out the breath she had been holding.

"Is it very hard?"

"I'm not sure."

It was neither an evasive answer nor an attempt to hide her true feelings.

"I really…… don't know."

This occasion was surely one the Penelope of the past had yearned for in her dreams.

Proof that she had demonstrated genuine ability, not merely the pretense of lineage. Proof that Penelope Rosemore was now a noble who carried her own weight.

That much was apparent without even needing to think about it——it showed in the reactions of those around her.

The cold shoulders, the mockery, the contempt were nowhere to be found. And yet their opposite was not warmth, admiration, or acceptance, either.

Behind the smiles that approached her so readily lay blatant calculations of gain and loss. Most of those who loudly proclaimed their intention to introduce their sons were almost certainly the same ones who had spoken ill of her behind her back at least once.

Was Penelope any different now from who she was then? Clearly she was. And yet she found it difficult to feel, from the inside, exactly what it was that had changed so greatly. That sense of disconnect felt as strange as wearing clothes that didn't fit one's body.

Had it been too naive to think that everything would change?

If she went further up from here. If she pressed further still——would something truly be different then?

"Maybe I'm just……being ungrateful."

A wry smile touched Penelope's lips, and then a warmth settled over her shoulders. Startled, she turned to find Jurgen draping a shawl around her.

"I'm sorry."

"What do you have to be sorry for? Ah……."

Penelope's goals had been two. One was the family's recognition, and the other was to reconcile with her estranged elder sister.

But Bell had lost her life in the course of the attack on Jurgen. In a sense, she and Clarisse had crossed a river there was no returning from.

"Why are you apologising? That was Elder Sister's fault."

"Even so……."

"Without you, I never could have gotten this far. I'm not foolish enough to mistake who to blame."

Then. What kind of thing would need to happen for her life to change?

If she built a stronger standing within the family? If she accumulated wealth and power enough that no one would dare meet her gaze carelessly?

Or perhaps…… Marriage?

"……."

"What are you staring at?"

Penelope found herself gazing at Jurgen without realizing it. He, who always preferred practical clothing, looked surprisingly fitting, dressed up properly.

But his manner toward her had not changed.

From beginning to end. When he had been the owner of a general store, when she had been a disagreeable regular customer, even when he learned she was in truth the overlooked daughter of Rosemore, and now that she had firmly established herself as a player in this North——

He had always treated Penelope with the same consistency. It would be a lie to say his manner toward her was anything but comfortable. And it was not strange at all to feel the desire to keep him by her side.

"Hmm……."

The reason such thoughts were surfacing now was undoubtedly because nine out of ten conversations she had exchanged earlier had been marriage proposals. And the fact that Penelope was of marriageable age, besides.

"It's nothing."

Penelope gave a wry, self-deprecating smile at her own frivolous thoughts.

That was getting carried away.

There was a towering wall of status between the two of them to begin with.

If Penelope were to try to marry Jurgen…… Clarisse might actually welcome it with open arms, but separately from that, it was obvious the family would erupt in discord.

Legitimacy derived precisely from the rigorous matching of bloodlines. To go against that was to shoulder a proportional backlash, and Penelope did not have the strength for it. So thoughts like these were nothing but delusion, every last one of them.

"Let's go back inside. It's getting cold. Suppose I'll have to deal with the tedious old lot."

For now, anyway.

***

Serena, who had rejoined them before long.

"Ugh, I shook so many hands my arm is absolutely killing me."

"Did you meet many people?"

"Of course I did. Quite a few good proposals came up too. Viscount Renoir, Viscount Renoir――ahhh……! The sound of it is just too beautiful."

Her face stretched into an enormous grin, she was utterly intoxicated. To be precise, not on alcohol, but on the image of 'capable Mechanical Engineer Serena who has distinguished nobles falling over themselves.'

"Ah, Penelope. I also met him. You know the representative of Caliburn Company, don't you?"

"Th-the one who makes the cars you like so much?"

"Yes, he even left me his card and said to let him know if I'd ever be interested in working together."

That was one of the reasons everyone scrambled to get an invitation to the charity event.

Of course, there would be some measure of genuine charitable spirit and the self-actualizing desire peculiar to the wealthy to leave behind a legacy……

But this gathering of the top predators of politics, commerce, and culture in one place was the finest network-building venue imaginable. It was not uncommon at all for conversations exchanged here to lead to new business ventures or political alliances.

"His card?"

Penelope faltered.

Serena, who had quietly grown her abilities and had at some point become an irreplaceable core talent of Y&P Trading Company, was receiving a considerable amount of incentives——and yet.

'I bought a new car.'

'I bought a new model this time!'

'I had a new garage built next to my townhouse……!'

This was what she spent it all on. A devoted fanatic of Caliburn to this degree, receiving a scouting offer?

This was a talent-drain emergency.

"Are you going to go?"

"Pardon?"

"You've always loved Caliburn. Since forever."

If it had been some time ago? Truthfully, she would have been tempted.

There was her shared history with Penelope, and Y&P Trading Company was certainly promising, but even so, Caliburn was clearly the higher tier. It was also the prevailing view in Britannia that the F&B business had clear limitations.

For Serena, who harbored a burning desire to elevate her social standing, it would have been a difficult offer to refuse.

"……."

However.

Without realizing it, Serena glanced over at Jurgen.

‘Why would I go to Caliburn?I'll make money holding onto my connections with the dependable Minister of Internal Affairs, and just acquire them later.’

"Of course I'm not going."

"R-really?"

"Obviously. What do you think my loyalty is worth? You're my only partner, Penelope."

"Serena……."

Penelope was mildly touched. Jurgen, who knew the full reasoning behind it, looked at Serena with a somewhat flat expression.

In any case, the main stage of the event was the Grand Hall on the first floor where the official banquet and auction were being held, but beyond that, various parts of the mansion were made available to guests. Guest rooms, reception rooms, the garden, the tea room, the gallery, the billiard room, and more.

A variety of spaces were provided for resting and small gatherings.

The three of them had been spending a break in a small reception room located in the East Wing. They had deliberately sought it out, having been worn quite ragged.

"Lady Penelope, might I have a moment of your time?"

"I'm resting with my companions at the moment. Would you mind coming back later?"

Despite their efforts, a middle-aged man with thin lips slipped his way in. He introduced himself as Derek, the representative of an accounting firm.

"I've come with a rather attractive proposal to make."

"I'll give you about five minutes."

Penelope nodded, even as she felt a prickle of annoyance. Well, he might actually have a genuinely good proposal.

"Thank you. As for the others here……."

"They are companions who have been with me from the beginning. They have every right to hear this."

"Hehe, in that case……."

Derek rubbed his hands together and took a seat.

"You have been rewriting the map of the North's food culture. I have nothing but admiration. However……."

Starting with a light compliment, he moved to the point.

"Might you have any interest in restructuring Y&P Trading Company a bit more efficiently? If you entrust the consulting to us, we can handle it all very cleanly."

"Our accounting is already being managed by Devon Trust."

"Ah, Mr. Gideon Belheim. A very capable man. But I'd like to offer a slightly different perspective, if I may. For instance……. The taxes that Y&P Trading Company currently pays must be no small sum. Taxes, hmm…… always a headache, aren't they? I'm saying we can lighten that burden for you. It'll be quite revolutionary."

Penelope's eyebrow shifted ever so slightly.

It was true. They had been bringing it down through various expense deductions, but with the scale of the operation having grown, an astronomical sum was flowing out in taxes.

Derek's words were enticing.

"What method would this involve?"

"Taxes arise because you are subject to Britannia. The key point is that the relevant revenue must be generated within Britannia. So——across the sea, in the free city of 'Tena,' you establish a holding company for Y&P Trading Company."

Derek's explanation continued.

"Tena has an extremely, extremely low corporate tax rate. Transfer all of Y&P Trading Company's stake to the holding company on the Tena side, and Y&P Trading Company becomes a subsidiary. Then the money Y&P Trading Company earns in the North passes to the holding company in the form of dividends and brand licensing fees. The profits, after necessary expenses, accumulate in the holding company at a tax rate of one percent."

Listening carefully, Penelope caught on.

"So…… you're saying to create a tax haven?"

Derek snapped his fingers.

"Precisely! Of course it won't be as simple as it sounds, and that's where our accounting firm comes in to handle that side of things in exchange for a commission. There would also be royalties for advisory services related to ongoing management going forward, naturally."

Penelope's eyes widened. Not because Derek's proposal was novel.

'Does he think I'm……an idiot……?'

Done Derek's way, tax savings would certainly be possible. There were in fact a handful of companies that made use of tax havens.

But that was all before the appearance of a certain Minister of Internal Affairs. The very first thing Hanbin had done upon taking office, appearing like a comet, was to go after exactly those companies.

The backlash had been enormous, naturally. But at the time, Hanbin had been a hero of the entire nation, and he had used his renown to push through iron-blooded policy without mercy or sentiment. The fallout had turned all the nobles who had been living comfortably on those arrangements against him——but he had achieved the remarkable feat of increasing Britannia's tax revenue by fifteen percent.

Penelope hadn't failed to consider such workarounds simply because she was naive. The legislation in question was still in force.

"I've heard what you have to say. I won't see you out."

"I understand what you're thinking. But the route we've found this time——absolutely! Without exception! There will be no issue whatsoever. It works by targeting loopholes in the existing statutes."

Still not particularly interested.

If this had been Penelope's business alone, that might have been one thing, but Jurgen was involved too—— And more than anything, in times like these, it was obvious the family would also discourage it in order not to hand the centre any grounds for complaint.

Just then.

"I'd like to hear a bit more about this."

"Jurgen?"

Jurgen cut in.

"I haven't introduced myself. I'm Jurgen, co-representative of Y&P Trading Company. How exactly does one navigate around it? The kingdom's tax law is no simple matter."

"Ah, yes. Well, you see."

With the co-representative showing interest, Derek brightened and launched into his explanation.

"Between Tena and Britannia, there exists a trade agreement concluded hundreds of years ago. The majority of its clauses have been rendered effectively void. However, we dug through that dust-laden treaty and found one gem of a clause that remains valid to this day."

Derek's eyes glinted with cunning.

"Oh ho?"

"Article 17, which states——'the ownership of intellectual assets follows the nationality of the corporation in which said asset is registered.' At the time, the 'intellectual assets' in question would have amounted to the rights to a book or a stage play at most. But what about now?"

"The recipes for Cola and Chicken are intellectual assets too."

"That is exactly the point! Now take this and mix it with one thing and another——!"

"That's rather ingenious!"

"Isn't it? Isn't it?"

At the back of Derek, who was triumphantly carrying on his explanation to an enthusiastically agreeable Jurgen——

'Did the sight of big money change his mind……?'

Penelope's eyes wavered.

'Goodbye, mister.'

Serena slowly shook her head.