Lessons Applicable: Corporate Criminal Liability (Corporate Law)
FACTS:
- Tan Boon Kong, manager of the Visayan Gen. Supply Co. Inc, enegaed in the purchase and sale of sugar "bayon:, copra and other native projects voluntarily made a false return stating gross sales of only 2,352,761.94 when the true amount is 2,543,303. 44 with a difference of 190,541.50 (1 1/2 sales) resulting to a tax difference of 2,960.12.
- Secs. 1458 to 2723 seem to mention only about corporations
ISSUE: W/N Tan Boon Kong is criminally liable.
HELD: YES.
- A corporation can act only through its officers and agents and where the business itself involves a violation of the law, the correct rule is that all who participate in it = liable