Immigration New Zealand's Hong Kong Office raised a red flag about the identity documents relating to the baby and Luo's medical care and birth of the baby and it was investigated.
The investigation uncovered the child was not her biological child and she had not legally adopted it and that the documents provided to INZ were fake.
INZ compliance and investigations area manager Alistair Murray said using immigration processes to try and fraudulently bring a child into New Zealand would not be tolerated by Immigration New Zealand.
"Today's sentence is a strong deterrent," Murray said.
An IRD spokesperson said the tax evasion charges related to filing false GST returns, not filing GST returns and not passing on PAYE to Inland Revenue in regards to three companies. The total amount of tax evaded was $423,909.