61-year-old man was found guilty yesterday in a plot to ship sophisticated electronic and computer equipment to the Soviet Union.

Anthony T. Maluta of Redondo Beach was convicted by U.S. District Judge William Byrne on two income-tax evasion counts and 13 counts relating to the export scheme, including conspiracy, making false customs declarations and shipping to foreign countries without a proper license.

An agreement was reached with prosecutors that preserved Maluta's right to appeal. Maluta had waived his right to a jury trial.

Maluta and three others were charged in August in a 60-count federal grand jury indictment. But 45 counts against Maluta were dropped by prosecutors after Maluta agreed to a statement of facts on which Byrne based his decision.

Maluta's lawyer, Carl Capozzola, said he planned to appeal the conviction on several grounds, primarily the judge's refusal to sever Maluta's trial from that of codefendant Sabina Dorn Tittle, and the prosecution's refusal to grant a preliminary hearing.

As part of the agreement involving Maluta, Tittle pleaded guilty to six counts of export law violations and income-tax evasion.

Two others, Werner J. Burchhausen of West Germany and Dietmar Ulrichsofer of Austria, were charged in the same indictment and are fugitives.