Published on February 08, 2026
Applying the foregoing legal parameters, and taking into consideration the evidence submitted, we find that respondent believed in good faith that his transaction with complainant was not what complainant alleges it to be. Admittedly, there were talks between the parties. Unless the agreement has been reduced into writing, however, respondent believed in good faith that whatever transpired was merely suggestive, and not conclusive. Respondent likewise presented receipts of payments and believed the same to be applied for taxation purposes. Considering that the element of deliberateness and willfulness in the assertion of a falsehood was not sufficiently proven, we thus recommend the dismissal of the Perjury charge.
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