What you're saying is ridiculous. No company would be sued for overpaying their taxes but their accountants would certainly be fired.

Assuming you're from the US, every year you have the choice to take the standard deduction or itemize. Do you ever feel guilty for choosing the option that lessens your tax burden? Why would you hold a company to a higher standard?

If you think that companies should pay more taxes, then push your government to close the loopholes they're using and/or raise taxes. If you're counting on people to 'do the right thing' when they're directly incentivized not to you're going get nothing but disappointment.