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Van D. Luspo vs. People of the Philippines / Supt. Artuto H. Montano and Margarita Tugaoen vs. People of the Philippines / C/Insp. Salvador C. Duran, Sr. vs. People of the Philippines

VAN D. LUSPO, Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent. ------------------------------------------------------------------------ SUPT. ARTURO H. MONTANO and MARGARITA TUGAOEN, Petitioners, vs. PEOPLE OF THE PHILIPPINES, Respondent. ------------------------------------------------------------------------ C/INSP. SALVADOR C. DURAN, SR., Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent.

G.R. No. 188487 / G.R. No. 188541 / G.R. No. 188556 | 2011-02-14



SECOND DIVISION
D E C I S I O N

NACHURA, J.:

Petitioners, the accused in Sandiganbayan Criminal Case No. 20192, in this consolidated petition for review seek the reversal of the January 19, 2009 decision1 of the Sandiganbayan, finding them guilty beyond reasonable doubt of violating Section 3(e) of Republic Act (R.A.) No. 3019. Likewise assailed is the Sandiganbayan’s June 30, 2009 resolution2 denying their motions for reconsideration.

The Facts

Acting on a report of the Commission on Audit (COA) regarding disbursement irregularities for combat, clothing, and individual equipment (CCIE) in Regions VII and VIII, North Capital Command (CAPCOM),...