A former officer of the Bureau of Internal Revenue (BIR) at the Revenue District Office No. 38 in Quezon City is facing jail time and payment of a hefty penalty after the Sandiganbayan upheld her conviction on an estafa charge.
Fourth Division Associate Justice J. Ermin Ernest Louie R. Miguel penned the 23-page decision dated May 26 that denied the appeal of accused Veronica Carpio, former chief of the Taxpayers Service Division of BIR Revenue District Office No. 38.
The anti-graft court held that the prosecution established all the elements of the crime of estafa wherein the defendant was shown to have deceived the private complainant by promising that for P125,000, she could get the title of a property transferred to the latter’s name.
Prosecutors said the BIR officer claimed that she had connections at the Quezon City Registry of Deeds who could help facilitate the process of the transfer of ownership.
Private complainant Evangelina Magleo testified that she forked over P125,000 in cash and copies of the property documents to Carpio on the understanding that the BIR official would use her connections and influence at the Registry of Deeds to get things done quickly.
In a decision issued on September 18, 2023, the Quezon City Regional Trial Court (RTC) Branch 87 found Carpio guilty as charged and sentenced her to one year imprisonment.
She was likewise ordered to pay actual damages to the complainant in the sum of P125,000 with legal interest of 12 percent from December 2011 to June 30, 2013 and six percent from July 1, 2013 until full satisfaction.
In affirming the RTC’s ruling, the Sandiganbayan noted that Carpio’s defense was mainly a denial of the allegations without presenting countervailing evidence.
“Denial is an intrinsically weak defense that must be buttressed with strong evidence of non-culpability to merit credibility. Unless supported by clear and convincing evidence, denial cannot prevail over the positive declaration of a victim,” the Sandiganbayan declared.
