PEOPLE OF THE PHILIPPINES v. ANGELITO PEREZ (Lot 18C, Block 84, Pound Street, North Fairview Subdivision, 1121 Quezon City) FRANCISCO B. ANIAG, JR. (New York cor. Las Vegas Streets, Rufina Golden Village, Sto. Cristo, Malolos City) LOURDES DE LEON (Yakal St., Sta. Clara, Sta. Maria, Bulacan) SUFRONIO DE LUNA (Sports Swimwear Manufacturing, Inc., Rufina Golden Village, Sto. Cristo, Atlag, Malolos, Bulacan) ROWENA VIRAY (Southern Atlantic, 67 Marcelo St., Palandanan, Valenzuela City) JERRY L. ACCAD ( JDAR Garments Corp., Yakal St., Sta. Clara, Sta. Maria, Bulacan) JUVY ESTRADA (JDAR Garments Cor

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Criminal Case No. 0-286 Plaintiff, -versus- Members: Castaneda, Jr., Chairperson Casanova, and Cotangco-Manalastas, JJ. ANGELITO T. PEREZ, FRANCISCO B. ANIAG, JR., LOURDES DE LEON, SUFRONIO DE LUNA, ROWENA VIRAY, JERRY L. ACCAD, and Promulgated: JUVY ESTRADA, JUL 1 4 Z016 Accused. )(- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - ~ - - - - )( f RESOLUTION ):2-of- 11 � For resolution are the following: 1. Prosecution's Motion for Reconsideration (Re: Civil Aspect of the Case)l filed on May 20, 2016, with accused Lourdes De Leon's and Angelita T. Perez's separate Comment/Opposition2 filed on May 24, 2016 and June 6, 20 16, respectively; and 2. Accused Francisco B. Aniag, Jr.'s Motion to Release Cash Travel Bond and to Lift Hold Departure Order filed on June 8, 2016, with prosecution's Comment/Opposition filed on June 24, 2016. The foregoing motions arose from the Court's May 5, 2016 Resolution which granted the Demurrers to Evidence resulting to the acquittal of accused Angelita T. Perez, Lourdes De Leon, and Francisco B. Aniag, Jr. 3 1 Docket, pp. 3 130-3 136. 2 Docket, pp. 3 139-3 142 and pp. 3 144-3 153. 3 Docket, pp. 3 119-3 125.

RESOLUTON CfA CRIM CASE NO. 0-286 Prosecution's Motion for reconsideration ofthe civil aspect ofthe case In its motion, the prosecution prays that the Court reconsider its resolution and to render a new one denying the demurrers to evidence filed by the accused. Prosecution argues that the Court erred in not considering the other evidence presented by prosecution and that the Court put too much emphasis on the importance of the originals of the Warehousing Entries. Prosecution argues that the fact of importation, consignee/importer, and amount of unpaid taxes can be gleaned from the other corroborative evidence presented by prosecution. Accused Lourdes De Leon opposes prosecution's motion for reconsideration on the following grounds: that the motion in effect prays for reconsideration of the acquittal of the accused, which if granted by the Court will result to double jeopardy of the accused; and, that prosecution's motion is without merit considering that the acquittal of the accused is due to the failure of the prosecution to present any evidence that would substantiate the accusations against the accused. Accused Angelita T. Perez opposes prosecution's motion for reconsideration on the ground that prosecution failed to establish the fact of the importations and who the actors in the same were, as well as the coinciding duties and taxes arising from said transactions. Perez argues that prosecution failed to meet its burden of proof and establish its case and therefore there is also no evidence to show that accused is civilly liable. The Court finds prosecution's Motion for Reconsideration (Re: Civil Aspect of the Case) unmeritorious. The Court finds no reason to reconsider the indispensability of the original warehousing entries or competent secondary evidence thereto. Thus, as found in our Resolution, dated May 5, 2016, prosecution failed to establish the elements of the crime charged. The remaining admitted evidence of the prosecution was found to be insufficient to warrant the conviction of the accused and thus, the nature

RESOLUTON CTA CRIM CASE NO. 0-286 and extent of participation, if any, of the accused in the crime charged was no longer discussed.4 Therefore, the Court finds no merit in prosecution's motion for reconsideration of the civil aspect of the case. Motion to Release Cash Travel Bond and to Lift Hold Departure Order In the Court's Resolution dated April 12, 2016, accused Francisco B. Aniag, Jr. was granted permission to travel subject to the condition that accused post a cash travel bond. Further, the accused shall inform the Court of his return within 48 hours from his arrival. Considering accused's written motion with appended photocopy of his passport pages and presented to the Clerk of Court, as well as accused's acquittal pursuant to this Court's Resolution dated May 5, 2016, accused Francisco B. Aniag, Jr.'s motion is granted. WHEREFORE, plaintiffs Motion for Reconsideration (Re: Civil Aspect of the Case) is DENIED for lack of merit. Accused Francisco B. Aniag, Jr.'s Motion to Release Cash Travel Bond and To Lift Hold Departure Order is GRANTED. The Cash Travel Bond in the amount of P240,000.00 under Official Receipt No. 4113944 is hereby CANCELLED. The Hold Departure Order issued against accused Aniag in this case is SET ASIDE and LIFTED. SO ORDERED. Jl-� JUA~QIT.OC-cd.dC-A-.S-T.A-NL~EDA, JR. Associate Justice (on wellness leave) ,44-~ ~~//- CAESAR A. CASANOVA AMELIA R . COTANGCO-MANALASTAS Associate Justice Associate Justice 4 Docket, p. 3125.