Criminal court reduces fine for tax evasion by applying cumulative sentencing rules and considering defendant's poverty.

The appellate court modified the first-instance judgment by altering the legal basis for conviction and reducing the imposed fine. The defendant argued that the first instance court failed to apply the correct cumulative sentencing provision and that the fine was disproportionately harsh given his lack of assets and low income. The court agreed with the legal correction regarding the cumulative rule and accepted the defense's request to mitigate the penalty based on the defendant's financial situation.