Case Digest (G.R. No. 128764)
Facts:
- Bienvenido Tan, Jr. is the petitioner against the Honorable Sandiganbayan (Third Division).
- The case arose on December 22, 1988, in Quezon City, Philippines.
- Tan, then Commissioner of the Bureau of Internal Revenue (BIR), was charged with violations of Section 3 (e) and (g) of the Anti-Graft Law (R.A. 3019).
- He and others allegedly conspired to compromise the tax liabilities of San Miguel Corporation, resulting in a settlement of P10,000,000.00 instead of the owed P302,951,048.93.
- This compromise caused undue injury to the government.
- After arraignment, all accused, including Tan, filed a motion for reinvestigation, which was granted by the Sandiganbayan.
- The Special Prosecutor found no probable cause against Tan's co-accused and moved to drop charges against them, but not against Tan.
- Tan filed a motion to quash the information, arguing the lack of conspiracy invalidated the charges against him.
- The Sandiganbayan denied this motion, prompting Tan to elevate the case to the Supreme Court via a petition for certiorari.
Issue:
- (Unlock)
Ruling:
- The Supreme Court ruled that the denial of the motion to quash the information against Tan was valid.
- The Court found no grave abuse of discretion by the Sandiganbayan in denying the motion to quash.
- The Court held that t...(Unlock)
Ratio:
- The Supreme Court stated that the information against Tan was valid, containing all essential elements of the crimes under Section 3 (e) and (g) of the Anti-Graft Law.
- Conspiracy was not a necessary element of the crimes charged; it illustrated Tan's criminal liability.
- The dismissal of charges against co-accused did not affect the validity of the information against Tan.
- A moti...continue reading
Case Digest (G.R. No. 128764)
Facts:
The case involves Bienvenido Tan, Jr. as the petitioner against the Honorable Sandiganbayan (Third Division) as the respondent. The events leading to the case occurred on December 22, 1988, in Quezon City, Philippines, where Tan, then the Commissioner of the Bureau of Internal Revenue (BIR), along with several other public officers and private individuals, was charged with violations of Section 3 (e) and (g) of the Anti-Graft Law (R.A. 3019). The information alleged that Tan and his co-accused conspired to compromise the tax liabilities of San Miguel Corporation, resulting in a grossly disadvantageous settlement for the government. Specifically, the tax liabilities amounting to P302,951,048.93 were compromised for only P10,000,000.00, causing undue injury to the government. After the arraignment, all accused, including Tan, filed a motion for reinvestigation, which the Sandiganbayan granted. Following the reinvestigation, the Special Prosecutor found no probable cause against Tan's co-accused and moved to drop the charges against them, but not against Tan. Subsequently, Tan filed a motion to quash the information, arguing that the absence of conspiracy among the co-accused invalidated the charges against him. The Sandiganbayan denied this motion, leading Tan to elevate the case to the Supreme Court via a petition for certiorari.