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063 People v. Tan Boon Kong

Tan Boon Kong was the manager of a corporation that filed an incorrect tax return, underreporting total sales by around 190,000 pesos and resulting in a deficiency of around 3,000 pesos. The lower court dismissed the charges against Tan, finding that only the corporation could be criminally liable. However, the higher court found that as the manager who filed the false return, Tan could be held criminally liable if the allegations were proven, as a corporation can only act through individuals. The case was remanded for further proceedings to determine Tan's liability.

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272 views1 page

063 People v. Tan Boon Kong

Tan Boon Kong was the manager of a corporation that filed an incorrect tax return, underreporting total sales by around 190,000 pesos and resulting in a deficiency of around 3,000 pesos. The lower court dismissed the charges against Tan, finding that only the corporation could be criminally liable. However, the higher court found that as the manager who filed the false return, Tan could be held criminally liable if the allegations were proven, as a corporation can only act through individuals. The case was remanded for further proceedings to determine Tan's liability.

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joyce
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© © All Rights Reserved
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Angsiy

PEOPLE V. TAN BOON KONG

FACTS:
1. Tan Boon Kong was a manager of a domestic corporation engaged in the
purchase and the sale of sugar, "bayon," coprax, and other native products.
2. An information was filed against him for illegally declaring in the 1924 tax
return of the corporation only the sum of P2,352,761.94, when he knew that
the total gross sales of said corporation during that year amounted to
P2,543,303.44, thereby failing to declare for the purpose of taxation the
amount of P190,541.50.
3. This resulted in a deficiency tax of P2,960.12.
4. Under Sec. 2723 of Act No. 2711, any such person who shall make a false or
fraudulent return shall be punished by a fine not exceeding ten thousand
pesos or by imprisonment for a term not exceeding two years, or both.
5. Lower Court: Sustained the demurrer to the information charging Tan. It the
corporation who must be considered as having committed the offense and
NOT Tan Boon Kong.

ISSUE: W/N Tan Boon Kong, as manager of the corporation, could be held criminally
liable if the allegations are proven.

HELD: YES. Tan Boon Kong, as the author of the illegal act, must necessarily answer
for its consequences, provided that the allegations are proven.

A corporation can act only through its officers and agents, and where the business
itself involves a violation of the law, the correct rule is that all who participate in
it are liable.
 The information or complaint alleges that Tan Boon Kong was the manager
of the corporation, and as such manager, he made a false return of the total
amount of sales.
 Said false return constitutes a violation of law and Tan, as the author of the
illegal act, must necessarily answer for its consequences, provided that the
allegation are proven.
 In case of State vs. Burnam, the court even held that the manager of a diary
corporation was criminally liable for the violation of a statute by the
corporation though he was NOT present when the offense was committed.

NOTE: Court did not find Tan criminally liable YET. The ruling of the lower court
sustaining the demurrer to the complaint is REVERSED, and the case is REMANDED
for further proceedings.

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