GR L 20797; (April, 1967) (Digest)
G.R. No. L-20797 April 27, 1967
THE PEOPLE OF THE PHILIPPINES, plaintiff-appellee, vs. FELIPE CRUZ, JR., ET AL., defendants. VICENTE AQUINO Y PEREZ, defendant-appellant.
FACTS
An information was filed in the Court of First Instance of Bulacan charging Felipe Cruz, Jr. and Vicente Aquino y Perez with violating Section 174 of the National Internal Revenue Code (Commonwealth Act 446, as amended). The charge alleged that on or about June 28, 1960, in Hagonoy, Bulacan, they willfully and unlawfully possessed 39 cases and 38 cartoons of Union Blue Seal cigarettes, subject to specific taxes amounting to no less than P10,444.00, without said taxes having been paid. Accused Felipe Cruz, Jr. pleaded not guilty and moved for reinvestigation, which the court granted. Accused Vicente Aquino y Perez initially pleaded not guilty but later, through counsel, moved to withdraw that plea and substitute it with a plea of guilty. The court granted the motion. Upon being arraigned anew, Aquino pleaded guilty and was immediately sentenced to suffer six (6) months imprisonment and to pay a fine of P5,000.00, with subsidiary imprisonment in case of insolvency, and to pay half of the costs.
ISSUE
Whether the penalty imposed by the trial court on appellant Vicente Aquino y Perez — six months imprisonment and a P5,000.00 fine with subsidiary imprisonment — is excessive and not in accordance with law, considering his plea of guilty.
RULING
The Supreme Court affirmed the decision of the trial court. The penalty imposed is within the range provided by Section 174 of the National Internal Revenue Code, as amended. The law prescribes a penalty of a fine of not less than three times the specific tax due but not less than two hundred pesos nor more than five thousand pesos, or imprisonment from four months and one day to four years and two months, or both. Even giving the appellant the benefit of the mitigating circumstance of a plea of guilt, the penalty of six months imprisonment and a P5,000.00 fine is within the legal range. Therefore, the penalty is not excessive and is in accordance with law.