Corpuz v People 194 SCRA 73 (1991)

Facts: Petitioner seeks reversal of the lower court’s decision finding him guilty for malversation of public funds. The accused was the acting supervising cashier at the Provincial Treasurer’s office. He denied having misused the whole amount of P72,823.08 which was discovered to be a shortage from the government funds contending that the P50,000.00 was the unliquidated withdrawal made by their paymaster Pineda thru the 4 checks he issued while the petitioner was on leave and that he was forced by their Provincial Treasurer Aluning to post said amount in his cash book despite not actually receiving the amount.