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	GR No. 171359 2012-07-18	BENJAMIN A. UMIPIG v. PEOPLE VILLARAMA, JR., J.
On December 27, 1996, Disbursement Voucher No. 101-9612-1524 was prepared for P3,303,600 with Solis as payee.Of said amount, P1,303,600 was for the full payment of the lots under the first purchase while the remaining P2,000,000 was partial payment of the balance for Lots 1731 and 1732.[25] Fontanilla-Payabyab stamped the words "FUND AVAILABILITY" and signed the voucher. Umipig signed Box A. Mabitad signed Box B, while Palomo signed Box C as approving officer. On even date, NMP issued DBP Check No. 0001752005[26] in the amount of P3,303,600 payableto Solis. The signatories to the check were Umipig[27] and Palomo.[28]
	GR No. 171359 2012-07-18	BENJAMIN A. UMIPIG v. PEOPLE VILLARAMA, JR., J.
CONTRARY TO LAW.[42]