Former Vissel Kobe star Andres Iniesta and two other foreign footballers have been accused of failing to declare income totaling over 2.1 billion yen ($13.8 million) in connection with their J-League club contracts, sources close to the matter said Friday.The Osaka Regional Tax Bureau concluded that Spain World Cup winner Iniesta, former South Korea goalkeeper Kim Jin Hyeon and Brazilian forward Patric were required to file income tax reports as residents of Japan for periods when they categorized themselves as nonresidents, the sources said.The three players treated their income as exempt …READ FULL ARTICLE