A Makati Regional Trial Court has found former advertising executive Arnold C. Liong guilty beyond reasonable doubt of estafa, sentencing him to imprisonment and ordering him to pay P2,811,444.22 in civil damages to FCBManila Inc.

In a decision dated 23 April, Branch 58 Acting Presiding Judge Rommel O. Baybay ruled that Liong, who served as president and chief executive officer — and later consultant — of FCBManila from 2004 to 2017, fraudulently claimed reimbursements for personal expenses billed as legitimate business expenditures.

Between 6 January and 15 December 2015, Liong submitted 55 reimbursement requests totaling P2,811,444.22, covering receipts later found to include personal purchases — among them a PlayStation IV console, PS4 games, groceries, Nike store purchases, a Disney kitchen box, condominium parking fees, and vehicle maintenance — none of which bore any relation to FCBManila’s advertising operations.

Liong, taking advantage of his position as the company’s top executive, authorized and approved many of these reimbursement requests himself, with some pre-approved even before the company’s accounting department could conduct its review.

Judge Baybay sentenced Liong to an indeterminate penalty of six months and one day of prision correccional as minimum, to six years and one day of prision mayor as maximum, consistent with Republic Act No. 10951, which adjusts penalties based on the amount of fraud involved.

Liong was additionally ordered to pay FCBManila the full amount of P2,811,444.22 in civil damages.

Following promulgation of judgment, the court allowed Liong to remain under temporary liberty on the same bond, upon motion of his counsel.