Ang Boon Chye, 54, of All Family Food Court (AFFC), admitted to six charges of understating his share of profits from the food court operations for the years of assessment 2000 to 2005. The total amount came to $536,535.

On Dec 12, AFCC's precedent, or major, partner, Ang Tin Yong, 46, was jailed for six months and ordered to pay a penalty of $137,185 after pleading guilty to similar charges.

Ang Tin Yong, the court heard, had instructed a staff member who prepared the accounts to under-declare the actual net profits in the statement of accounts for the business.

He then used the falsified figures to declare his share of profits derived from AFFC by making false entries in his individual income tax returns.

Ang Boon Chye knew that Ang Tin Yong had falsified the accounts and under-declared his share of partnership profits as well.

He knew that by making such false entries, his income tax would be undercharged and he would be able to evade tax.

Ang Boon Chye could have been fined up to $10,000 and/or jailed for up to three years on each charge.

An offender, having been convicted of three or more offences, must be sentenced to not less than six months in prison.