Considering the importance of taxes in providing public revenues of the government and their role in realization of public goals and development, there is no doubt about the necessity to punish tax related crimes such as economic crimes against the public budget. Due to the importance of taxes, criminal law plays its role in protecting the general economic order and tax rights. In this regard, in 2014, the Iranian legislator criminalized the phenomenon of tax evasion in accordance with Article 274 of the Direct Taxes Act, and in this manner, tax evasion entered Iranian criminal policy. Dealing with this financial crime against the government requires taking an interdisciplinary look at this crime and having a good command of the budget and tax laws, so that without the benefit of such an approach and knowledge, the outcome of criminal proceedings, which manifest itself in the form of issuance of a judgment, woulds not be justified and rational. In this article, in an analytical and critical way, a judgment rendered by branch 101 of the Abhar Criminal Court 2 concerning the charge of "concealment of economic activity and cover-up of proceeds obtained from it is analyzed. The aforementioned judgment suffers due to a lack of a comprehensive and interdisciplinary perspective and ignoring the principles of public finance law, a claim that shall be substantiated by the following critique. The proposed solution to overcome this deficiency is to strengthen the system of in-service training as well as training during the judicial internship period.