CTA acquits Corona's daughter of tax evasion in property deal

The Court of Tax Appeals (CTA) has acquitted Ma. Carla Beatrice Corona-Castillo, daughter of the late Chief Justice Renato Corona, of tax evasion surrounding a multimillion-peso real property deal in 2010.

In a resolution promulgated on November 3, the tax court's First Division said the prosecution failed to establish that Castillo was a Philippine resident that year when she bought a property in La Vista, Quezon City.

"All told, as there is absence of proof showing that accused is a resident of the Philippines in 2010 and that there was a likely source of income of accused in 2010 vis-a-vis the income she derived therefrom during the same year, the present demurrer to evidence should rightly be granted," the CTA said.

A demurrer to evidence is a motion seeking dismissal of a case on grounds of insufficiency of evidence from the prosecution to convict the accused.

Under Section 23, Rule 119 of the Rules on Criminal Prosecution, the court can grant a demurrer "on the ground of insufficiency of evidence (1) on its own initiative after giving the prosecution the opportunity to be heard or (2) upon demurrer to evidence filed by the accused."

If it favors the arguments of the defendant, the court will then dismiss the case if it favors the arguments of the defendant.

Castillo has been accused of violating Sections 254 and 255 of the National Internal Revenue Code of 1997.

The Bureau of Internal Revenue (BIR) alleged in complaint that she filed income tax returns in 2008 and 2009, with a total declared income of P228,040.

In 2010, however, she bought a property in La Vista for P18 million but supposedly did not file an income tax return and pay the correct amount of tax. The BIR then computed Castillo's income tax deficiency at P9.93 million.

The CTA said Castillo's presumption of innocence prevailed when the prosecution failed to "present sufficient evidence to warrant conviction beyond reasonable doubt."

"It is basic truism that the prosecution has the burden of proving beyond reasonable doubt each element of the crime as its case will rise or fall on the strength of its own evidence, never on the weakness or even absence of that of the defense," the resolution read.

"Failing to prove the required quantum of evidence, the presumption of innocence must prevail and accused should be acquitted," it added.

Presiding Justice Roman Del Rosario penned the resolution with the concurrence of Associate Justices Erlinda Uy and Cielito Mindaro-Grulla.

Corona died of cardiac arrest on April 29, 2016 after years of battling diabetes.

The Senate, sitting as an impeachment court, convicted Corona in 2012 of betrayal of public trust and culpable violation of the Constitution for not declaring several assets, including real estate properties in his statements of assets, liabilities, and net worth. As a result he was removed from the Supreme Court. — Joseph Tristan Roxas/VDS, GMA News