Cabigas v.

People of the Philippines

G.R. No. L-67472 July 3, 1987

Facts
: Cabigas is the Securities Custodian of the Securities Section of the Land Bank
of thePhilippines in its Makati Branch. 112 pieces of treasury notes and treasury
bills were deliveredto the Makati Branch for safekeeping. Included in these are
19 pieces of treasury bills with SerialNos. A-000064 to A-000082, 795
th
series. Later, in the course of their inventory, Cabigasdiscovered the loss of 6 bills in the
795
th
series. Accused Reynes crossed out the f
igure “76” inthe source document and then at the bottom, Cabigas placed the
notation “for adjustment.” In areport the two prepared, Cabigas placed the notation
“Adjustment on Erroneous Entry(incoming) dated March 9, 1982.” Reynes and
Cabigas were charge
d with the crime offalsification.
Issue
: Whether Cabigas is guilty of falsification.
Held
: No. It is settled doctrine that in falsification by an employee under par. 4 of Article
171,which reads
–

“by making untruthful statements in a narration of facts” –

the followingelements must concur: (a) that the offender makes in a document, untruthful
statements in anarration of facts; (b) that he has a legal obligation to disclose the
truth of the facts narrated byhim; (c) that the facts narrated by the offender are
absolutely false; and (d) that the perversion oftruth in the narration of facts was made with
the wrongful intent of injuring a third person