ESTATE OF POBLADOR JR. v. MANZANO

Estate of Honorio Poblador, Jr. represented by Rafael A. Poblador Vs. Rosario L. Manzano

G.R. No. 192391

June 19, 2017

FACTS:

On May 1996 Elsa A. Poblador was authorized by the Probate court as the administratrix of certain properties of petitioner including his shares in Wack-Wack golf course. Elsa instructed Rafael, heir of Honorio Poblador to look for potential buyers. Rafael engaged the services of Rosario Manzano, a broker of Metroland Holdings Incorporated. The property was sold to Metroland Holdings for the amount of ₱18,000,000.00 which it paid ₱15,200,000.00 through a check and the balance of ₱2,800,000.00 was allegedly given to Manzano for the payment of the taxes.

On October 1996 the sale of the shares were annulled by the Probate Court. Thus, Elsa returned to Moreland the ₱15,200,000.00 and asked the BIR for a refund of the paid taxes. Meanwhile, Rafael, through an accountant allegedly requested Manzano for an accounting of the ₱2,800,000.00 she received on behalf of petitioner. In response, Manzano faxed documents requested by petitioner but when examined, there was a discrepancy in said documents as it was found that the amount paid was only ₱80,000.00 instead of ₱1,480,000.00. This led to the filing, on December 8, 1999, of an Information for the crime of estafa against Manzano.

ISSUE:

Whether or not Manzano is guilty of Estafa.

HELD:

No, Manzano is not guilty of Estafa.

Our laws penalize criminal fraud which causes damage capable of pecuniary estimation through estafa under Article 315 of the Revised Penal Code. In general, the elements of estafa are: (1) That the accused defrauded another (a) by abuse of confidence, or (b) by means of deceit; and (2) That damage or prejudice capable of pecuniary estimation is caused to the offended party or third person.

In the case at hand, prosecution failed to establish that fraud or bad faith was present. Petitioner failed to show that Manzano personally received the ₱2,800,000.00 from petitioner with the duty to hold it in trust for or to make delivery to the latter. In fact, Rafael admitted that he did not even know who actually paid the taxes to the BIR, and that Manzano's name did not appear in the documents pertaining to the payment of the capital gains tax and documentary stamp tax.