The Sandiganbayan has reversed its ruling in January, finding Senator Jinggoy Estrada guilty of direct and indirect bribery in relation to the alleged misappropriation of his P183-million pork barrel funds from 2004 to 2010.

The anti-graft court exonerated Estrada by granting his motion for reconsideration after finding merit in the arguments raised by the accused. 

In January, the Sandiganbayan acquitted Estrada of plunder charges but convicted him of one count of direct bribery and two counts of indirect bribery.

On top of the conviction, Estrada was also ordered to pay the government P3 million.

The case pertains to the allocation of Estrada's P183 million pork barrel, or the Priority Development Assistance Fund (PDAF) to dubious non-government organizations (NGOs) owned by Janet Napoles to implement projects that turned out to be ghost or non-existent.

Estrada was accused of receiving millions in kickbacks from Napoles in the PDAF scam.

Estrada petitioned the Sandiganbayan, arguing that there was no proof of money changing hands involving him, which he claimed was the crux of direct bribery.

He cited records of witness Benhur Luy, then financial officer of Napoles' ghost NGOs, that showed his former chief of staff, Pauline Labayen, received P5 million in kickbacks.

Estrada argued that Labayen's action was "not tantamount to him receiving the same."

"After a judicious re-evaluation of the evidence, we rule that these arguments merit consideration," the Sandiganbayan ruled.

"Luy's records mention only Labayen as the recipient of the amount involved, and he did not give any testimony to the effect that Estrada actually received the same or portion thereof. Here, the prosecution evidence is remiss in showing that there is a clear correlation between the deposit made to Estrada's Bank of Commerce account and the amount received by Labayen," the resolution read.

According to the court, since there is no proof showing Estrada receiving P1 million from Labayen, "it is doubtful whether he voluntarily acceded to the said transaction."

The Sandiganbayan also took issue with the prosecution's failure to provide a concrete or specific counter-argument as to why there was a discrepancy in the amounts involved, such as the P1 million allegedly given to Estrada when Luy claimed it was P5 million.

Additionally, the court said the prosecution was unable to prove the connection between the funds received by Labayen from pork barrel mastermind Janet Napoles and the deposit placed into Estrada's account.

"While offenses may be proven not only through direct proof but also by circumstantial evidence, the single circumstance in this instance, i.e., identical dates, is not sufficient to sustain a conviction," the Sandiganabayan said.

Estrada was detained twice over plunder but was out of jail by posting bail in 2017.

Meanwhile, the court "partially reconsiders" Napoles' conviction for one count of corruption of public officials but affirmed her conviction for four counts of the same charges.

"She is hereby sentenced to suffer the indeterminate penalty of imprisonment of eight years of prison mayor, as minimum, to 10 years and eight months of prison mayor, as maximum, for each count and is ordered to pay a fine of P29,625,000," it said.

"The imposition of civil liability in the amount of P262,034,000 with interest of 6 percent per annum is likewise maintained," it added.