A Dublin business man has been fined €230k for deliberately filing incorrect tax returns. The ruling was made yesterday after The Revenue Commissioners brought proceedings against Simon Cosma of Manorfield Walk in Dublin 15. Mr. Cosma is liable to pay the fine after information in his 2008 and 2009 tax returns was found to be inconsistent. His tax returns for these years stated that he paid out €1.4 million in wages to his employees. Revenue found the information to be inconsistent after cross checking Mr. Cosma’s tax return against the figures on the P35 forms of his employees. The wages paid by Mr. Cosma were then found to amount to only €920,000. Mr. Cosma claimed that the discrepancy in the wage amounts was due to six workers who he had forgotten to include on his payroll records. However, after conducting an audit on Mr. Cosma, Revenue found no records for the six men and denied Mr. Cosma income tax credits for the six alleged employees. Mr.Cosma has been ordered to pay the €230,000 and is not appealing his case.