'Smurfing'

I understand how smurfing works.
But how does one create a smurf account. That's what i've been trying to figure out.
Do i have to purchase a fresh copy of csgo on the smurf account?

I've seen people with about 10 smurf accounts.. There's no way that they would buy 10 copies csgo just for the sake of hacking.. or would they?

Unless there's a way to share a copy of the same csgo? (which i have been trying to do but with no success)

So, how does one make a smurf account?

They brought 10 copies. More likely when the game is on sale.