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People of the Philippines Vs. The Honorable Sandiganbayan (Fourth Division), Antonio P. Belicena, et al.

PEOPLE OF THE PHILIPPINES, Petitioner, vs. THE HONORABLE SANDIGANBAYAN (FOURTH DIVISION), ANTONIO P. BELICENA, ULDARICO P. ANDUTAN, JR., RAUL C. DE VERA, ROSANNA P. OJALA and JOSEPH A. CABOTAJE, Respondents.

G.R. Nos. 185729-32 | 2013-06-26

THIRD DIVISION 

DECISION

ABAD, J.:

This case arose from the issuance of two Tax Credit Certificates in favor of JAM Liner, Inc. which were investigated and found fraudulent by the Presidential Task Force 156, created by then President Joseph E. Estrada. 

The Facts and the Case 

The principal respondent in this case, Homero A. Mercado, was the President of JAM Liner, Inc. The other respondents, Antonio A. Belicena, Uldarico P. Andutan Jr., Raul C. De Vera, and Rosanna P. Diala, were Department of Finance (DOF) officials formerly assigned at its One-Stop Shop Inter-Agency Tax Credit and Drawback Center (DOF One-Stop Shop). 

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