Former PSV Eindhoven coach Guus Hiddink on Tuesday was fined 45,000 euros (about US$59,270) for tax fraud.

A Dutch court also handed Hiddink, now in charge of the Russian national team, a six-month suspension.

Hiddink was accused of evading almost 1.4 million euros in Dutch taxes by falsely claiming to be a resident of Belgium in 2002 and 2003.

The court cleared him of tax evasion during 2002, saying the Dutchman may well have intended to go and live in Belgium, but found him guilty for the period of 2003, when he had actually lived with his partner in Amsterdam, and imposed the maximum fine.?

"The court reached the conclusion that Hiddink deliberately submitted an incomplete and incorrect tax declaration over 2003," it said in a statement.

Earlier this month prosecutors demanded a 10-month prison sentence for Hiddink.

"Hiddink is glad that the punishment is lower. But nevertheless his image has been damaged," his lawyer told Dutch news agency ANP.

From 2000 to 2002 the 60-year-old Dutchman was in charge of theSouth Korean national side, guiding the World Cup co-hosts to fourth place at the 2002 finals. He then returned to the Netherlands and accepted a coaching job with PSV Eindhoven.

After the 2006 Soccer World Cup in Germany Hiddink then became coach of Russia's national team.

A spokesman for the Russian football union said they would consult legal experts on the consequences of the ruling.

"Our main concern is what the suspended sentence means as far as Dutch law is concerned. Would it prevent Hiddink from doing his work or prevent him from travelling, that is what we are concerned about," he said.

(Xinhua News Agency February 28, 2007)