G.R. No. 198 : February 14, 1902
THE UNITED STATES, complainant-appellee, vs. JUAN LLAMES, defendant-appellant.

FACTS:
Juan Llames, a clerk in the internal-revenue office of Ambos Camarines, received from Chua-Tuanco the sum of $15.25 (Mexican currency) as payment of forestry fees on behalf of Gregorio Loriña. Instead of properly issuing an official receipt, Llames falsified a receipt form by forging the signatures of the collector of internal revenue, Joaquin Mendoza, and the superintendent, Ramon Maria Saidin, to make the document appear authentic. He subsequently misappropriated the money. The falsification was discovered, and the defendant was prosecuted. Evidence established that Llames did not turn over the collected sum to the treasury and later confessed to having executed the false document at his home and using the money for himself.

ISSUE:
Whether the defendant is guilty of the compound crime of embezzlement with falsification of an official document.

RULING:
Yes. The Supreme Court affirmed the conviction, ruling that the acts constituted a compound crime of embezzlement (estafa) with falsification of an official document under Articles 300, 301, and 535(5) in relation to Article 89 of the Penal Code. The falsification was a necessary means to consummate the embezzlement, as Llames used the forged receipt to conceal his misappropriation of the funds. No mitigating or aggravating circumstances were present. The Court imposed the penalty for the graver crime (falsification) in its maximum degree, sentencing Llames to eleven years of presidio mayor, a fine of 5,000 pesetas, the accessory penalties under Article 57, and payment of an indemnity of $15.25 (Mexican currency) to Gregorio Loriña, plus costs.