Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No.

139857 September 15, 2006 LEON L! "!TUL!NON, petitioner, vs. PEOPLE O# T$E P$ L PP NES, respondent. D %N!RES&S!NT !GO, J.' This petition assails the October "#, $%%& Decision $ of the !ourt of 'ppeals in !'().R. !R No. $*++$, affir,in- .ith ,odification the 'pril $*, $%%" Decision + of the Re-ional Trial !ourt of )eneral Santos !it/, 0ranch ++ in !ri,inal !ase Nos. "1*", "2+*, "2+2 and "2+3, convictin- 4eonila 0atulanon of estafa throu-h falsification of co,,ercial docu,ents, and the 5ul/ +%, $%%% Resolution " den/in- the ,otion for reconsideration. !o,plainant Polo,olo6 !redit !ooperative Incorporated 7P!!I8 e,plo/ed 0atulanon as its !ashier9Mana-er fro, Ma/ $%&# up to Dece,ber ++, $%&+. She .as in char-e of receivin- deposits fro, and releasin- loans to the ,e,ber of the cooperative. Durin- an audit conducted in Dece,ber $%&+, certain irre-ularities concernin- the release of loans .ere discovered.1 Thereafter, four infor,ations for estafa thru falsification of co,,ercial docu,ents .ere filed a-ainst 0atulanon, to .it: !ri,inal !ase No. "2+* That on or about the +nd da/ of 5une, $%&+ at Poblacion Municipalit/ of Polo,olo6, Province of South !otabato, Philippines, and .ithin the ;urisdiction of the <onorable !ourt said accused beinthen the ,ana-er(cashier of Polo,olo6 !redit !ooperative, Inc., 7P!!I8, entrusted .ith the dut/ of ,ana-in- the aff=a>irs of the cooperative, receivin- pa/,ents to, and collections of, the sa,e, and pa/in- out loans to ,e,bers, ta6in- advanta-e of her position and .ith intent to pre;udice and defraud the cooperative, did then and there .illfull/, unla.full/ and feloniousl/ falsif/ a co,,ercial docu,ent, na,el/: !ash9!hec6 Voucher No. "#(' of P!!I in the na,e of rlinda O,adlao b/ then and there ,a6in- an entr/ therein that the said rlinda O,adlao .as -ranted a loan of P1,$2#, Philippine !urrenc/, and b/ si-nin- on the appropriate line thereon the si-nature of rlinda O,adlao sho.in- that she received the loan, thus ,a6in- it appear that the said rlinda O,adlao .as -ranted a loan and received the a,ount of P1,$2# .hen in truth and in fact the said person .as never -ranted a loan, never received the sa,e, and never si-ned the cash9chec6 voucher issued in her na,e, and in furtherance of her cri,inal intent and fraudulent desi-n to defraud P!!I said accused did then and there release to herself the sa,e and received the loan of P1,$2# and thereafter ,isappropriate and convert to her o.n use and benefit the said a,ount, and despite de,ands, refused and still refuses to restitute the sa,e, to the da,a-e and pre;udice of P!!I, in the afore,entioned a,ount of P1,$2#, Philippine !urrenc/.* !ri,inal !ase No. "2+2 That on or about the +1th da/ of Septe,ber, $%&+ at Poblacion, Municipalit/ of Polo,olo6, Province of South !otabato, Philippines, and .ithin the ;urisdiction of the <onorable !ourt, said accused bein- then the ,ana-er(cashier of Polo,olo6 !redit !ooperative, Inc. 7P!!I8, entrusted .ith the dut/ of ,ana-in- the affairs of the cooperative, receivin- pa/,ents to, and collections of, the sa,e, and pa/in- out loans to ,e,bers ta6in- advanta-e of her position and .ith intent to pre;udice and defraud the cooperative, did then and there .illfull/, unla.full/ and feloniousl/ falsif/ a co,,ercial docu,ent, na,el/: !ash9!hec6 Voucher No. +"3 ' of P!!I in the na,e of )onafreda Oracion b/ then and there ,a6in- an entr/ therein that the said )onafreda Oracion .as !ISION

-ranted a loan of P1,###.## and b/ si-nals on the appropriate line thereon the si-nature of )onafreda Oracion sho.in- that she received the loan, thus ,a6in- it appear that the said )onafreda Oracion .as -ranted a loan, received the loan of P1,###.## .hen in truth and in fact said person .as never -ranted a loan, never received the sa,e, and never si-ned the !ash9!hec6 voucher issued in her na,e, and in furtherance of her cri,inal intent and fraudulent desi-n to defraud P!!I said accused did then and there release to herself the sa,e and received the a,ount of P1,###.## and thereafter ,isappropriate and convert to her o.n use and benefit the said a,ount, and despite de,ands, refused and still refuses to restitute the sa,e, to the da,a-e and pre;udice of P!!I, in the afore,entioned a,ount of P1,###, Philippine !urrenc/. !ONTR'R? TO 4'@.2 !ri,inal !ase No. "1*" That on or about the $#th da/ of October $%&+ at Poblacion, Municipalit/ of Polo,olo6, Province of South !otabato, Philippines, and .ithin the ;urisdiction of the <onorable !ourt, the said accused bein- then the ,ana-er(cashier of Polo,olo6 !redit !ooperative, Inc., 7P!!I8, entrusted .ith the dut/ of ,ana-in- the affairs of the cooperative, receivin- pa/,ents to, and collection of the sa,e and pa/in- out loans to ,e,bers, ta6in- advanta-e of her position and .ith intent to pre;udice and defraud the cooperative, did then and there .illfull/, unla.full/ and feloniousl/ falsif/ a co,,ercial docu,ent, na,el/: an Individual Deposits and 4oan 4ed-er of one Ferl/n 'rro/o .ith the P!!I b/ then and there enterin- on the appropriate colu,n of the led-er the entr/ that the said Ferl/n 'rro/o had a fiAed deposit of P$,###.## .ith the P!!I and .as -ranted a loan in the a,ount of P",*##.##, thus ,a6in- it appear that the said person ,ade a fiAed deposit on the aforesaid date .ith, and .as -ranted a loan b/ the P!!I .hen in truth and in fact Ferl/n 'rro/o never ,ade such a deposit and .as never -ranted loan and after the docu,ent .as so falsified in the ,anner set forth, said accused did then and there a-ain falsif/ the !ash9!hec6 Voucher of the P!!I in the na,e of Ferl/n 'rro/o b/ si-nin- therein the si-nature of Ferl/n 'rro/o, thus ,a6in- it appear that the said Ferl/n 'rro/o received the loan of P",*##, Philippine !urrenc/, .hen in truth and in fact said Ferl/n 'rro/o never received the loan, and in furtherance of her cri,inal intent and fraudulent desi-n to defraud P!!I said accused did then and there release to herself the sa,e, and received the a,ount of P",*##, and thereafter, did then and there, .ilfull/, unla.full/ and feloniousl/ ,isappropriate and convert to her o.n personal use and benefit the said a,ount, and despite de,ands, refused and still refuses to restitute the sa,e, to the da,a-e and pre;udice of the P!!I in the afore,entioned a,ount of P",*##, Philippine !urrenc/. !ONTR'R? TO 4'@.3 !ri,inal !ase No. "2+3 That on or about the 3th da/ of Dece,ber, $%&+ at Poblacion, Municipalit/ of Polo,olo6, Province of South !otabato, Philippines, and .ithin the ;urisdiction of the <onorable !ourt, the said accused bein- then the ,ana-er(cashier of Polo,olo6 !redit !ooperative, Inc., 7P!!I8 entrusted .ith the dut/ of ,ana-in- the affairs of the cooperative, receivin- pa/,ents to, and collection of, the sa,e and pa/in- out loans to ,e,bers, ta6in- advanta-e of her position and .ith intent to pre;udice and defraud the cooperative, did then and there .illfull/, unla.full/ and feloniousl/ falsif/ a co,,ercial docu,ent, na,el/: an Individual Deposits and 4oan 4ed-er of one Dennis 0atulanon .ith the P!!I b/ then and there enterin- on the appropriate colu,n of the led-er the entr/ that the said Dennis 0atulanon had a fiAed deposit of P+,###.## .ith the P!!I and .as -ranted a loan in the a,ount of P*,###.## thus ,a6in- it appear that the said person ,ade fiAed deposit on the aforesaid date .ith, and .as -ranted a loan b/ the P!!I .hen in truth and in fact Dennis 0atulanon never ,ade such a deposit and .as never -ranted loan and offer the docu,ent .as so falsified in the ,anner set forth, said accused did then and there a-ain falsif/ the !ash9!hec6 Voucher No. "31 ' of P!!I in the na,e of Dennis 0atulanon b/ si-nin- therein the si-nature of Dennis 0atulanon, thus ,a6init appear that the said Dennis 0atulanon received the loan of P*,###.## .hen in truth and in fact said Dennis 0atulanon never received the loan and in furtherance of her cri,inal intent and fraudulent desi-n to defraud P!!I said accused did then and there release to herself the sa,e and receive the loan of P*,###, and thereafter, did then and there .illfull/, unla.full/ and feloniousl/ ,isappropriate and convert to her o.n personal use and benefit the said a,ount, and =despite>

de,ands, refused and still refuses to restitute the sa,e to the da,a-e and pre;udice of the P!!I in the afore,entioned a,ount of P*,###, Philippine !urrenc/. !ONTR'R? TO 4'@.& The cases .ere raffled to 0ranch ++ of the Re-ional Trial !ourt of )eneral Santos !it/ and doc6eted as !ri,inal !ase Nos. "1*", "2+*, "2+2 and "2+3. 0atulanon pleaded not -uilt/ to the char-es, after.hich a ;oint trial on the ,erits ensued. The prosecution presented Maria Theresa Medallo, 0enedicto )opio, 5r., and 0onifacio 5a/o,a as .itnesses. Medallo, the postin- cler6 .hose ;ob .as to assist 0atulanon in the preparation of cash vouchers % testified that on certain dates in $%&+, 0atulanon released four !ash Vouchers representin- var/in- a,ounts to four different individuals as follo.s: On 5une +, $%&+, !ash Voucher No. "#' $# for P1,$2#.## .as released to rlinda O,adlaoB on Septe,ber +1, $%&+, !ash Voucher No. +"3' $$ for P1,###.## .as released to )onafreda$+ OracionB P", *##.## thru !ash Voucher No. +32' $" .as released to Ferl/n 'rro/o on October $2, $%&+ and on Dece,ber 3, $%&+, P*,###.## .as released to Dennis 0atulanon thru !ash Voucher No. "31'.$1 Medallo testified that O,adlao, Oracion, and Dennis 0atulanon .ere not eli-ible to appl/ for loan because the/ .ere not bona fide ,e,bers of the cooperative. $* Ferl/n 'rro/o on the other hand, .as a ,e,ber of the cooperative but there .as no proof that she applied for a loan .ith P!!I in $%&+. She subseCuentl/ .ithdre. her ,e,bership in $%&".$2 Medallo stated that pursuant to the cooperativeDs b/(la.s, onl/ bona fide ,e,bers .ho ,ust have a fiAed deposit are eli-ible for loans. $3 Medallo cate-oricall/ stated that she sa. 0atulanon si-n the na,es of Oracion and 'rro/o in their respective cash vouchers and ,ade it appear in the records that the/ .ere pa/ees and recipients of the a,ount stated therein.$&'s to the si-nature of O,adlao in !ash Voucher No. "#', she declared that the sa,e .as actuall/ the hand.ritin- of appellant.$% )opio, 5r. .as a ,e,ber of P!!I since $%3* and a ,e,ber of its board of directors since $%3%. <e corroborated MedalloDs testi,on/ that O,adlao, 'rro/o, Oracion and Dennis 0atulanon are not ,e,bers of P!!I. <e stated that Oracion is 0atulanonDs sister(in(la. .hile Dennis 0atulanon is her son .ho .as onl/ " /ears old in $%&+. <e averred that ,e,bership in the cooperative is not open to ,inors. +# 5a/o,a .as the Vice(!hair,an of the P!!I 0oard of Directors in $%&# before beco,in- its !hair,an in $%&+ until $%&". <e testified that the loans ,ade to Oracion, O,adlao, 'rro/o and Dennis 0atulanon did not pass throu-h the cooperativeDs !redit !o,,ittee and P!!IDs 0oard of Directors for screeninpurposes. <e clai,ed that OracionDs si-nature on !ash Voucher No. +"3' is 0atulanonDs hand.ritin-.+$ 5a/o,a also testified that a,on- the four loans ta6en, onl/ that in 'rro/oDs na,e .as settled.++ The defense presented t.o .itnesses, na,el/, Maria Theresa Medallo .ho .as presented as a hostile .itness and 0atulanon. Medallo .as subpoenaed b/ the trial court on behalf of the defense and .as as6ed to brin- .ith her the P!!I )eneral 5ournal for the /ear $%&+. 'fter certif/in- that the said docu,ent reflected all the financial transactions of the cooperative for that /ear, she .as as6ed to identif/ the entries in the 5ournal .ith respect to the vouchers in Cuestion. Medallo .as able to identif/ onl/ !ash Voucher No. +"3' in the na,e of )onafreda Oracion. She failed to identif/ the other vouchers because the 5ournal had ,issin- pa-es and she .as not the one .ho prepared the entries. +" 0atulanon denied all the char-es a-ainst her. She clai,ed that she did not si-n the vouchers in the na,es of O,adlao, Oracion and 'rro/oB that the sa,e .ere si-ned b/ the loan applicants in her presence at the P!!I office after she personall/ released the ,one/ to the,B +1 that the three .ere ,e,bers of the cooperative as sho.n b/ their individual deposits and the led-erB that the board of directors passed a resolution in 'u-ust $%&+ authoriEin- her to certif/ to the correctness of the entries in the vouchersB that it has beco,e an accepted practice in the cooperative for her to release loans and dispense .ith the approval of )opio 5r., in case of his absenceB +*that she si-ned the loan application and voucher of her son Dennis 0atulanon because he .as a ,inor but she clarified that she as6ed )opio, 5r., to add his si-nature

on the docu,ents to avoid suspicion of irre-ularit/B +2 that contrar/ to the testi,on/ of )opio, 5r., ,inors are eli-ible for ,e,bership in the cooperative provided the/ are children of re-ular ,e,bers. 0atulanon ad,itted that she too6 out a loan in her sonDs na,e because she is no lon-er Cualified for another loan as she still has to pa/ off an eAistin- loanB that she had started pa/in- off her sonDs loan but the cooperative refused to accept her pa/,ents after the cases .ere filed in court. +3 She also declared that one auto,aticall/ beco,es a ,e,ber .hen he deposits ,one/ .ith the cooperative. +& @hen she .as !ashier9Mana-er of P!!I fro, $%&# to $%&+, the cooperative did not have b/(la.s /et. +% On rebuttal, 5a/o,a belied that P!!I had no b/(la.s fro, $%&#($%&+, because the cooperative had been re-istered since $%23."# On 'pril $*, $%%", the trial court rendered a Decision convictin- 0atulanon as follo.s: @< R FOR , pre,ises considered, findin- the accused 4eonila 0atulanon -uilt/ be/ond reasonable doubt in all the above(entitled case, she is sentenced in each of the four cases to 1 ,onths of 'RR STO M'?OR to $ /ear and + ,onths of PRISION !ORR !TION'4, to inde,nif/ the P!!I in the total su, of P$2,22#.## .ith le-al interest fro, the institution of the co,plaints until full/ paid, plus costs. SO ORD R D."$ The !ourt of 'ppeals affir,ed .ith ,odification the decision of the trial court, thus: @< R FOR , the decision appealed fro, is MODIFI D. 'ppellant 4 ONI4' 0'TF4'NON is found -uilt/ be/ond reasonable doubt of Falsification of Private Docu,ents under Par. +, 'rticle $3+ of the Revised Penal !odeB and is hereb/ sentenced to suffer the indeter,inate penalt/ of siA 728 ,onths of arresto mayor,aAi,u,, 'S MINIMFM, to four 718 /ears and t.o 7+8 ,onths of prision correccional ,ediu,, 'S M'GIMFMB to pa/ a fine of five thousand 7P*,###.##8 pesosB and to inde,nif/ the Polo,olo6 !ooperative !redit , Inc. the su, of thirteen thousand one hundred siAt/ 7P$",$2#.##8, plus le-al interests fro, the filin- of the co,plaints until full/ paid, plus costs. SO ORD R D."+ The ,otion for reconsideration .as denied, hence this petition. 0atulanon ar-ues that in an/ falsification case, the best .itness is the person .hose si-nature .as alle-edl/ for-ed, thus the prosecution should have presented rlinda O,adlao, )onafreda Oracion and Ferl/n 'rro/o instead of rel/in- on the testi,on/ of an unreliable and biased .itness such as Medallo."" She avers that the cri,e of falsification of private docu,ent reCuires as an ele,ent pre;udice to a third person. She insists that P!!I has not been pre;udiced b/ these loan transactions because these loans are accounts receivable b/ the cooperative. "1 The petition lac6s ,erit. 'lthou-h the offense char-ed in the infor,ation is estafa throu-h falsification of co,,ercial docu,ent, appellant could be convicted of falsification of private docu,ent under the .ell(settled rule that it is the alle-ations in the infor,ation that deter,ines the nature of the offense and not the technical na,e -iven in the prea,ble of the infor,ation. In Andaya v. People,"* .e held: Fro, a le-al point of vie., and in a ver/ real sense, it is of no concern to the accused .hat is the technical na,e of the cri,e of .hich he stands char-ed. It in no .a/ aids hi, in a defense on the ,erits. A A A That to .hich his attention should be directed, and in .hich he, above all thin-s else, should be ,ost interested, are the facts alle-ed. The real Cuestion is not did he co,,it a cri,e -iven in the la. so,e technical and specific na,e, but did he perfor, the acts alle-ed in the bod/ of the infor,ation in the ,anner therein set forth. A A A The real and i,portant Cuestion to hi, is, HDid /ou perfor, the acts alle-ed in the ,anner alle-edIH not, HDid /ou co,,it a cri,e na,ed ,urderIH If he perfor,ed the acts alle-ed, in the ,anner stated, the la. deter,ines .hat the na,e of the cri,e is and fiAes the penalt/ therefor. A A A If the accused perfor,ed the acts alle-ed in the ,anner alle-ed, then he ou-ht to be punished and punished adeCuatel/, .hatever ,a/ be the na,e of the cri,e .hich those acts constitute. The ele,ents of falsification of private docu,ent under 'rticle $3+, para-raph + "2 of the Revised Penal

!ode are: 7$8 that the offender co,,itted an/ of the acts of falsification, eAcept those in para-raph 3, 'rticle $3$B 7+8 that the falsification .as co,,itted in an/ private documentB and 7"8 that the falsification caused damage to a third part/ or at least the falsification .as co,,itted .ith intent to cause such damage."3 In !ri,inal !ase Nos. "2+*, "2+2, and "1*", 0atulanonDs act "& of falsification falls under para-raph + of 'rticle $3$, i.e., causin- it to appear that persons have participated in an/ act or proceedin- .hen the/ did not in fact so participate. This is because b/ si-nin- the na,e of O,adlao, Oracion, and 'rro/o in !ash Voucher Nos. "#', +"3', and +23', respectivel/, as pa/ee of the a,ounts appearin- in the correspondincash vouchers, 0atulanon ,ade it appear that the/ obtained a loan and received its proceeds .hen the/ did not in fact secure said loan nor receive the a,ounts reflected in the cash vouchers. The prosecution established that 0atulanon caused the preparation of the !ash Vouchers in the na,e of O,adlao and Oracion 6no.in- that the/ are not P!!I ,e,bers and not Cualified for a loan fro, the cooperative. In the case of 'rro/o, 0atulanon .as a.are that .hile the for,er is a ,e,ber, she did not appl/ for a loan .ith the cooperative. Medallo cate-oricall/ declared that she sa. 0atulanon for-e the si-natures of Oracion and 'rro/o in the vouchers and ,ade it appear that the a,ounts stated therein .ere actuall/ received b/ these persons. 's to the si-nature of 'rro/o, MedalloDs credible testi,on/ and her fa,iliarit/ .ith the hand.ritin- of 0atulanon proved that it .as indeed the latter .ho si-ned the na,e of 'rro/o. !ontrar/ to 0atulanonDs contention, the prosecution is not dut/(bound to present the persons .hose si-natures .ere for-ed as MedalloDs e/e.itness account of the incident .as sufficient. Moreover, under Section ++, Rule $"+ of the Rules of !ourt, the hand.ritin- of a person ,a/ be proved b/ an/ .itness .ho believes it to be the hand.ritin- of such person because he has seen the person .rite, or has seen .ritin- purportin- to be his upon .hich the .itness has acted or been char-ed, and has thus acCuired 6no.led-e of the hand.ritin- of such person. <er insistence that Medallo is a biased .itness is .ithout basis. There is no evidence sho.in- that Medallo .as pro,pted b/ an/ ill ,otive. The clai, that 0atulanonDs letter to the cooperative as6in- for a co,pro,ise .as not an ad,ission of -uilt is untenable. Section +3, Rule $"# of the Rules of !ourt provides that in cri,inal cases, eAcept those involvin- Cuasi(offenses or cri,inal ne-li-ence or those allo.ed b/ la. to be co,pro,ised, an offer of co,pro,ise b/ the accused ,a/ be received in evidence as an i,plied ad,ission of -uilt. There is no ,erit in 0atulanonDs assertion that P!!I has not been pre;udiced because the loan transactions are reflected in its boo6s as accounts receivable. It has been established that P!!I onl/ -rants loans to its bona fide ,e,bers .ith no subsistin- loan. These alle-ed borro.ers are not ,e,bers of P!!I and neither are the/ eli-ible for a loan. Of the four accounts, onl/ that in Ferl/n 'rro/oDs na,e .as settled because her ,other, rlinda, a-reed to settle the loan to avoid le-al prosecution .ith the understandin- ho.ever, that she .ill be rei,bursed once the ,one/ is collected fro, 0atulanon. "% The !ourt of 'ppeals1# correctl/ ruled that the sub;ect vouchers are private docu,ents and not co,,ercial docu,ents because the/ are not docu,ents used b/ ,erchants or business,en to pro,ote or facilitate trade or credit transactions 1$ nor are the/ defined and re-ulated b/ the !ode of !o,,erce or other co,,ercial la..1+Rather, the/ are private docu,ents, .hich have been defined as deeds or instru,ents eAecuted b/ a private person .ithout the intervention of a public notar/ or of other person le-all/ authoriEed, b/ .hich so,e disposition or a-ree,ent is proved, evidenced or set forth. 1" In all cri,inal prosecutions, the burden of proof is on the prosecution to establish the -uilt of the accused be/ond reasonable doubt. It has the dut/ to prove each and ever/ ele,ent of the cri,e char-ed in the infor,ation to .arrant a findin- of -uilt for the said cri,e or for an/ other cri,e necessaril/ included therein.11 The prosecution in this case .as able to dischar-e its burden co,pletel/. 's there is no co,pleA cri,e of estafa throu-h falsification of private docu,ent, 1* it is i,portant to ascertain .hether the offender is to be char-ed .ith falsification of a private docu,ent or .ith estafa. If the falsification of a private docu,ent is co,,itted as a means to co,,it estafa, the proper cri,e to be char-ed is falsification. If the estafa can be co,,itted .ithout the necessit/ of falsif/in- a docu,ent, the proper cri,e to be char-ed is estafa. Thus, in People v. Reyes,12 the accused ,ade it appear in the ti,e boo6 of the !ala,ba Su-ar state that a laborer, !iriaco Sario, .or6ed +$ da/s durin- the ,onth of 5ul/,

$%+%, .hen in realit/ he had .or6ed onl/ $$ da/s, and then char-ed the offended part/, the !ala,ba Su-ar state, the .a-es of the laborer for +$ da/s. The accused ,isappropriated the .a-es durin- .hich the laborer did not .or6 for .hich he .as convicted of falsification of private docu,ent. In U.S. v. Infante,13 the accused chan-ed the description of the pa.ned article on the face of the pa.n tic6et and ,ade it appear that the article is of -reatl/ superior value, and thereafter pa.ned the falsified tic6et in another pa.nshop for an a,ount lar-el/ in eAcess of the true value of the article pa.ned. <e .as found -uilt/ of falsification of a private docu,ent. In U.S. v. Chan Tiao,1& the accused presented a docu,ent of -uarant/ purportedl/ si-ned b/ Orti-as <er,anos for the pa/,ent of P+,#**.## as the value of $*# sac6s of su-ar, and b/ ,eans of said falsified docu,ents, succeeded in obtainin- the sac6s of su-ar, .as held -uilt/ of falsification of a private docu,ent. In vie. of the fore-oin-, .e find that the !ourt of 'ppeals correctl/ held 0atulanon -uilt/ be/ond reasonable doubt of Falsification of Private Docu,ents in !ri,inal !ase Nos. "2+*, "2+2 and "1*". 'rticle $3+ punishes the cri,e of Falsification of a Private Docu,ent .ith the penalt/ of prision correccional in its ,ediu, and ,aAi,u, periods .ith a duration of t.o 7+8 /ears, four 718 ,onths and one 7$8 da/ to siA 728 /ears. There bein- no a--ravatin- or ,iti-atin- circu,stances, the penalt/ should be i,posed in its ,ediu, period, .hich is three 7"8 /ears, siA 728 ,onths and t.ent/(one 7+$8 da/s to four 718 /ears, nine 7%8 ,onths and ten 7$#8 da/s. Ta6in- into consideration the Indeter,inate Sentence 4a., 0atulanon is entitled to an indeter,inate penalt/ the ,ini,u, of .hich ,ust be .ithin the ran-e of arresto mayor in its ,aAi,u, period to prision correccional in its ,ini,u, period, or four 718 ,onths and one 7$8 da/ to t.o 7+8 /ears and four 718 ,onths. 1% Thus, in !ri,inal !ase Nos. "2+*, "2+2 and "1*", the !ourt of 'ppeals correctl/ i,posed the penalt/ of siA 728 ,onths of arresto mayor, as ,ini,u,, to four 718 /ears and t.o 7+8 ,onths of prision correccional, as ,aAi,u,, .hich is .ithin the ran-e of the allo.ed i,posable penalt/. Since 0atulanonDs conviction .as for " counts of falsification of private docu,ents, she shall suffer the afore,entioned penalties for each count of the offense char-ed. She is also ordered to inde,nif/ P!!I the a,ount of P$$,22#.## representin- the a--re-ate a,ount of the " loans .ithout deductin- the a,ount of P",*##.## paid b/ Ferl/n 'rro/oDs ,other as the sa,e .as settled .ith the understandin- that P!!I .ill rei,burse the for,er once the ,one/ is recovered. The a,ount shall earn interest at the rate of 2J per annu, fro, the filin- of the co,plaints on Nove,ber +&, $%%1 until the finalit/ of this ;ud-,ent. Fro, the ti,e the decision beco,es final and eAecutor/, the interest rate shall be $+J per annu, until its satisfaction. <o.ever, in !ri,inal !ase No. "2+3, the cri,e co,,itted b/ 0atulanon is estafa and not falsification. Fnder 'rticle $3$ of the Revised Penal !ode, the acts that ,a/ constitute falsification are the follo.in-: $. !ounterfeitin- or i,itatin- an/ hand.ritin-, si-nature, or rubricB +. !ausin- it to appear that persons have participated in an/ act or proceedin- .hen the/ did not in fact so participateB ". 'ttributin- to persons .ho have participated in an act or proceedin- state,ents other than those in fact ,ade b/ the,B 1. Ma6in- untruthful state,ents in a narration of factsB *. 'lterin- true datesB 2. Ma6in- an/ alteration or intercalation in a -enuine docu,ent .hich chan-es its ,eanin-B 3. Issuin- in an authenticated for, a docu,ent purportin- to be a cop/ of an ori-inal docu,ent .hen no such ori-inal eAists, or includin- in such cop/ a state,ent contrar/ to, or different fro,, that of the -enuine ori-inalB orB &. Intercalatin- an/ instru,ent or note relative to the issuance thereof in a protocol, re-istr/, or official boo6. In !ri,inal !ase No. "2+3, the trial court convicted petitioner 0atulanon for falsif/in- Dennis 0atulanonDs si-nature in the cash voucher based on the Infor,ation char-in- her of si-nin- the na,e of her " /ear old son, Dennis. The records, ho.ever, reveal that in !ash Voucher No. "31', petitioner 0atulanon did not

falsif/ the si-nature of Dennis. @hat she did .as to si-n: Hb/: lbatulanonH to indicate that she received the proceeds of the loan in behalf of Dennis. Said act does not fall under an/ of the ,odes of falsification under 'rticle $3$ because there in nothin- untruthful about the fact that she used the na,e of Dennis and that as representative of the latter, obtained the proceeds of the loan fro, P!!I. The essence of falsification is the act of ,a6in- untruthful or false state,ents, .hich is not attendant in this case. 's to .hether, such representation involves fraud .hich caused da,a-e to P!!I is a different ,atter .hich .ill ,a6e her liable for estafa, but not for falsification. <ence, it .as an error for the courts belo. to hold that petitioner 0atulanon is also -uilt/ of falsification of private docu,ent .ith respect to !ri,inal !ase No. "2+3 involvinthe cash voucher of Dennis.*# The ele,ents of estafa throu-h conversion or ,isappropriation under 'rt. "$* 7$8 7b8 of the Revised Penal !ode are: 7$8 that ,one/, -oods or other personal propert/ is received b/ the offender in trust, or on co,,ission, or for ad,inistration, or under an/ other obli-ation involvin- the dut/ to ,a6e deliver/ of, or to return, the sa,eB 7+8 that there be ,isappropriation or conversion of such ,one/ or propert/ b/ the offender or denial on his part of such receiptB 7"8 that such ,isappropriation or conversion or denial is to the pre;udice of anotherB 718 that there is a de,and ,ade b/ the offended part/ on the offender. 7Note: The 1th ele,ent is not necessar/ .hen there is evidence of ,isappropriation of the -oods b/ the defendant8 *$ Thus in the case of U.S. v. Sevilla,*+ the !ourt convicted the appellant of estafa b/ ,isappropriation. The latter, a treasurer of the Manila Rail Road !o,pan/, too6 the su, of P&,""#.## out of the funds of the co,pan/ and used it for personal purposes. <e replaced said cash .ith his personal chec6 of the sa,e a,ount dra.n on the Philippine National 0an6 7PN08, .ith instruction to his cashier not to deposit the sa,e in the current account of the Manila Rail Road !o,pan/ until the end of the ,onth. @hen an audit .as conducted, the chec6 of appellant .as discovered to have been carried in the accounts as part of the cash on hand. 'n inCuir/ .ith the PN0 disclosed that he had onl/ P$+*.22 in his account, althou-h in the afternoon of the sa,e da/, he deposited in his account .ith the PN0 sufficient su, to cover the chec6. In handin- do.n a ;ud-,ent of conviction, the !ourt eAplained that: Fraudulent intent in co,,ittin- the conversion or diversion is ver/ evidentl/ not a necessar/ ele,ent of the for, of estafa here discussedB the breach of confidence involved in the conversion or diversion of trust funds ta6es the place of fraudulent intent and is in itself sufficient. The reason for this is obvious: )rave as the offense is, co,parativel/ fe. ,en ,isappropriate trust funds .ith the intention of defraudin- the o.nerB in ,ost cases the offender hopes to be able to restore the funds before the defalcation is discovered. A A A 'ppl/in- the le-al principles here stated to the facts of the case, .e find all of the necessar/ ele,ents of estafa A A A. That the ,one/ for .hich the appellantDs chec6s .ere substituted .as received b/ hi, for safe(6eepin- or ad,inistration, or both, can hardl/ be disputed. <e .as the responsible financial officer of the corporation and as such had i,,ediate control of the current funds for the purposes of safe(6eepin- and .as char-ed .ith the custod/ of the sa,e. That he, in the eAercise of such control and custod/, .as aided b/ subordinates cannot alter the case nor can the fact that one of the subordinates, the cashier, .as a bonded e,plo/ee .ho, if he had acted on his o.n responsibilit/, ,i-ht also have ,isappropriated the sa,e funds and thus have beco,e -uilt/ of estafa. Neither can there be an/ doubt that, in ta6in- ,one/ for his personal use, fro, the funds entrusted to hi, for safe6eepin- and substitutin- his personal chec6s therefor .ith instructions that the chec6s .ere to be retained b/ the cashier for a certain period, the appellant ,isappropriated and diverted the funds for that period. The chec6s did not constitute cash and as lon- as the/ .ere retained b/ the appellant or re,ained under his personal control the/ .ere of no value to the corporationB he ,i-ht as .ell have 6ept the, in his poc6et as to deliver the, to his subordinate .ith instructions to retain the,. AAAA

0ut it is ar-ued in the present case that it .as not the intention of the accused to per,anentl/ ,isappropriate the funds to hi,self. 's .e have alread/ stated, such intention rarel/ eAists in cases of this nature and, as .e have seen, it is not a necessar/ ele,ent of the cri,e. Thou-h authorities have been cited .ho, at first si-ht, appear to hold that ,isappropriation of trust funds for short periods does not al.a/s a,ount to estafa, .e are not disposed to eAtend this interpretation of the la. to cases .here officers of corporations convert corporate funds to their o.n use, especiall/ .here, as in this case, the corporation is of a Cuasi(public character. The statute is clear and ,a6es no distinction bet.een per,anent ,isappropriations and te,porar/ ones. @e can see no reason in the present case .h/ it should not be applied in its literal sense. The third ele,ent of the cri,e .ith .hich the appellant is char-ed is in;ur/ to another. The appellantDs counsel ar-ues that the onl/ in;ur/ in this case is the loss of interest suffered b/ the Railroad !o,pan/ durin- the period the funds .ere .ithheld b/ the appellant. It is, ho.ever, .ell settled b/ for,er ad;udications of this court that the disturbance in propert/ ri-hts caused b/ the ,isappropriation, thou-h onl/ te,porar/, is in itself sufficient to constitute in;ur/ .ithin the ,eaninof para-raph *, supra. 7F.S. vs. )o/enechea, & Phil., $$3 F.S. vs. Malon-, "2 Phil., &+$.8 *" In the instant case, there is no doubt that as !ashier9Mana-er, 0atulanon holds the ,one/ for ad,inistration and in trust for P!!I. Kno.in- that she is no lon-er Cualified to obtain a loan, she fraudulentl/ used the na,e of her son .ho is li6e.ise disCualified to secure a loan fro, P!!I. <er ,isappropriation of the a,ount she obtained fro, the loan is also not disputed as she even ad,itted receivin- the sa,e for personal use. 'lthou-h the a,ount received b/ 0atulanon is reflected in the records as part of the receivables of P!!I, da,a-e .as still caused to the latter because the su, ,isappropriated b/ her could have been loaned b/ P!!I to Cualified ,e,bers, or used in other productive underta6in-s. 't an/ rate, the disturbance in propert/ ri-hts caused b/ 0atulaonoDs ,isappropriation is in itself sufficient to constitute in;ur/ .ithin the ,eanin- of 'rticle "$*. !onsiderin- that the a,ount ,isappropriated b/ 0atulanon .as P*,###.##, the applicable provision is para-raph 7"8 of 'rticle "$* of the Revised Penal !ode, .hich i,poses the penalt/ of arresto mayor in its ,aAi,u, period toprision correccional in its ,ini,u, period, .here the a,ount defrauded is over P+##.## but does not eAceed P2,###.##. There bein- no ,odif/in- circu,stances, the penalt/ shall be i,posed in its ,ediu, period. @ith the application of the Indeter,inate Sentence 4a., 0atulaon is entitled to an indeter,inate penalt/ of three 7"8 ,onths of arresto mayor, as ,ini,u,, to one 7$8 /ear and ei-ht 7&8 ,onths of prision correccional, as ,aAi,u,. ($ERE#ORE, the Decision appealed fro, is !## RME) .ith the follo.in- MO) # C!T ONS: 7$8 In !ri,inal !ase Nos. "2+*, "2+2 and "1*", 4eonila 0atulanon is found )FI4T? of three counts of falsification of private docu,ents and is sentenced to suffer the penalt/ of siA 728 ,onths of arresto mayor, as ,ini,u,, to four 718 /ears and t.o 7+8 ,onths of prision correccional, as ,aAi,u,, for each count, and to inde,nif/ co,plainant Polo,olo6 !redit !ooperative Incorporated the a,ount of P$$,22#.## .ith interest at the rate of 2J per annu, fro, Nove,ber +&, $%%1 until finalit/ of this ;ud-,ent. The interest rate of $+J per annu, shall be i,posed fro, finalit/ of this ;ud-,ent until its satisfactionB and 7+8 In !ri,inal !ase No. "2+3, 4eonila 0atulanon is found )FI4T? of estafa and is sentenced to suffer the penalt/ of three 7"8 ,onths of arresto mayor, as ,ini,u,, to one 7$8 /ear and ei-ht 7&8 ,onths of prision correccional, as ,aAi,u,. She is li6e.ise ordered to inde,nif/ Polo,olo6 !redit !ooperative Incorporated the su, of P*,###.## .ith interest at the rate of 2J per annu, fro, Nove,ber +&, $%%1 until finalit/ of this ;ud-,ent. The interest rate of $+J per annu, shall be i,posed fro, finalit/ of this ;ud-,ent until its satisfaction. SO OR)ERE). Panganiban, C. ., Austria!"artine#, Calle$o, Sr., Chico!%a#ario, . ., concur.