Professional Documents
Culture Documents
Yong Chan Kim v. People
Yong Chan Kim v. People
*
G.R. No. 84719. January 25, 1991.
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* SECOND DIVISION.
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assailed decision of the lower court, “if the amount of the cash
advance he received is less than the amount he spent for actual
travel x x x he has the right to demand reimbursement from his
employer the
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PADILLA, J.:
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June to 4 July 1982, a period of five (5) days. For this travel
order, petitioner received a cash advance of P495.00.
On 14 January 1983, petitioner presented both travel
orders for liquidation, submitting Travel Expense Reports
to the Accounting Section. When the Travel Expense
Reports were audited, it was discovered that there was an
overlap of four (4) days (30 June to 3 July 1982) in the two
(2) travel orders for which petitioner collected per diems
twice. In sum, the total amount in the form of per diems
and allowances charged and collected by petitioner under
Travel Order No. 2222, when he did not actually and
physically travel as represented by his liquidation papers,
was P1,230.00.
Petitioner was required to comment on the internal
auditor’s report regarding the alleged anomalous claim for
per diems. In his reply, petitioner denied the alleged
anomaly, claiming that he made make-up trips to
compensate for the trips he failed to undertake under T.O.
2222 because he was recalled to the head office and given
another assignment.
In September 1983, two (2) complaints for Estafa were
filed against the petitioner before the Municipal Circuit
Trial Court at Guimbal, Iloilo, docketed as Criminal Case
Nos. 628 and 631.
After trial in Criminal Case No. 628, the Municipal
Circuit Trial Court rendered a decision, the dispositive part
of which reads as follows:
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7 Id., p. 138.
8 Id., p. 142.
9 Id., p. 143.
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x x x x x x x x x
“4. All cash advances must be liquidated within 30 days after date of
projected return of the person. Otherwise, corresponding salary deduction
shall be made immediately following the expiration day.”
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