The Sandiganbayan Fourth Division has cleared a private individual who is involved in the tax credit fraud case of former officials of the Department of Finance (DOF).
The demurrer to evidence of Jantex Philippines Inc. General Manager Angel Chua was granted by the anti-graft court because the prosecution was unable to prove his ill intentions and common purpose with accused public officials.
Chua was slapped with a violation of Section 3(e) of R.A. 3019 or the Anti-Graft and Corrupt Practices Act for acting in conspiracy with officials of the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center of the DOF.
They were accused of the reportedly illegal transfer of tax credit certificates issued to Jantex from March 14, 1997 to July 3, 1997.
In his demurrer, Chua insisted that the prosecution failed to prove his complicity with the accused government officials. He argued that the existence of the Deeds of Assignments alone does not prove his participation in its preparation, execution, and signing.
The anti-graft court ruled in favor of Chua and found that the prosecution's evidence was unable to prove Chua's conspiracy to commit a crime.
"Without any proof that accused Chua was aware of any fraud of irregularity in, or the inexistence of, the underlying transactions to support the transfer, the mere signing of these deeds is not enough to hold him liable as charged," the court ruled.
The 12-page resolution was penned by Associate Justice Bayani Jacinto with the concurrence of Fourth Division Chairperson Alex Quiroz and Associate Justice Lorifel Pahimna.