ghost soldier
n.— «The phrase “ghost soldiers” has a negative connotation in Army parlance—a reference to the administrative practice of filling units with names on paper, but not actual able-bodied soldiers.» —“Troops bask in Bush’s praise” by Michael Gilbert News Tribune (Tacoma, Wash.) June 19, 2004. (source: Double-Tongued Dictionary)
Further reading
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Unparalleled misalignments are pairs of phrases in which the words in one phrase are each synonyms of the words in the other, but the phrases themselves mean different things. For example, the phrase blanket statement can be paired with cover story...