The host at this IP address is obviously operated by cybercriminals. It is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
Malware botnet controller located at 184.108.40.206 on port 62742 TCP:
$ telnet 220.127.116.11 62742
Connected to 18.104.22.168.
Escape character is ‘^]’
$ nslookup 22.214.171.124
$ dig +short billypax-fax.dyn.home-webserver.de
Referencing malware samples (MD5 hash):
5443f54be37634afdf2a5461d1e0cafd — AV detection: 4 / 55 (7.27%)