SAO PAULO — The parents of Brazil forward Neymar have denied any wrongdoing after a judge froze 188.8 million reais ($47.6 million) of the player's assets in a tax evasion case. Neymar is accused of not paying 63.3 million reais in taxes between 2011 and 2013 but his parents said the Barcelona player "cannot declare what is not his" and is not a partner in the firms a judge said were part-owned by the player. The judge froze three times that amount for security reasons and to cover potential interest and fines, according to a judicial order explaining the seizure.