G.R. No. 146865 - People vs. Latayada

The case involves Andres Quiroga, charged with the crime of "acusacion o denuncia falsa" (false accusation).
The proceedings began when a complaint was filed against him under articles 326 and 327 of the Penal Code.
The trial was conducted in the Court of First Instance of Manila, where Quiroga was sentenced to one year and nine months of prision correccional, with additional penalties as prescribed in article 61 of the Penal Code, and the payment of costs.

On or about November 20, 1905, a Spanish gold coin, valued at 20 dollars (or 40 pesos in Philippine currency), was stolen from Quiroga. The coin was attached to his watch chain.
Quiroga believed that an individual named Exequiel Madelo was responsible for the theft.
The following day, November 21, 1905, Quiroga encountered Madelo on the streets of Manila.
Quiroga proceeded to accuse Madelo of having stolen the gold coin.

He physically grabbed Madelo’s arm.
He summoned a policeman and stated in Spanish: "Este filipino me ha robado una moneda de oro que vale cuarenta pesos. Tenga V. cuidado que no lo tire."

The policeman, upon hearing the accusation, arrested Madelo.
Subsequently, a complaint against Madelo was filed in the municipal court of Manila.
On November 24, 1905, Madelo was tried in the municipal court, where the evidence was found insufficient, resulting in his acquittal.
After acquitting Madelo, the municipal judge ordered that Quiroga be prosecuted for the crime of "acusacion falsa" against Madelo.
On December 9, 1905, Exequiel Madelo formally presented his complaint in the Court of First Instance of Manila, initiating further prosecution against Quiroga.

Quiroga filed a demurrer contesting the sufficiency of the facts stated in the complaint under article 326 of the Penal Code.
The lower court overruled his demurrer, thereby proceeding with the trial of his alleged offense.
The pivotal fact undisputed throughout the proceedings was the sequence of events starting with the theft of the coin to the subsequent accusation made by Quiroga.

Does an accusation made by a private individual to a policeman, even if it is false, amount to the crime of "acusacion o denuncia falsa" under article 326 of the Penal Code?
Specifically, does the fact that the complaint was made to a policeman (and not to an administrative or judicial officer) remove the requisite element for the crime as contemplated by the Penal Code?

Is a policeman considered an administrative or judicial officer in the context of article 326 of the Penal Code?
Would the action of making the false accusation to a policeman, rather than to an official obligated to proceed with investigation or punishment, satisfy the statutory requirement for the offense?