Elmer Janer filed his job placement application with Alvis Placement Services Corporation in the last week of October 1997. Similarly, he was required to submit the necessary documents and to pay the amount of P75,000.00 as placement fee. He submitted the requisite documents and paid the placement in three (3) installments, as follows: He paid P25,000.00 on 5 November 1997; P5,000.00 on 13 November 1997; and P45,000.00 on 19 November 1997. Thereafter, he was asked to wait for 7 months for his employer to arrive. No employer arrive[d]. He decided to withdraw his application and asked to be reimbursed the money he had paid. Appellant Leticia Sagayaga gave him instead a "promissory note" indicating that the amount of P75,000.00 will be paid to Elmer Janer on 6 May 1998. When no payment was made to him as promised, he filed a complaint with the Philippine Overseas Employment Administration and where he executed a "Sinumpaang Salaysay" on 13 May 1998. Eric Farol filed his job placement application with Alvis Placement Services Corporation on 20 November 1997. After submitting the required documents, he paid the placement fee of P75,000.00 in two (2) installments as follows: He paid the first installment of P15,000.00 on 12 December 1997; and the balance of P60,000.00 was paid by him on 16 December 1997. The appellant Leticia Sagayaga promised that he would be able to leave for Taiwan before Christmas of 1997. When he was not able to leave for Taiwan before the end of 1997, he was asked to wait until January 1998. When he failed to leave as promised, he decided to withdraw his application and asked that he be refunded the amount of P75,000.00 he had paid as placement fee. The check given to him by the appellant bounced for the reason "account closed." Forthwith, Vicente So Yan Han paid him on different dates the amounts of P5,000.00 on 6 February 1998, another P5,000.00 on 7 February 1998, and P1,000.00 on 17 February 1998. And as he was not refunded the full amount of the fee paid by him, he filed a complaint with the Philippine Overseas Employment Administration and executed a "Sinumpaang Salaysay" on 7 May 1998. As supplied by the unrebutted testimony of the appellant, the persons who had effective and actual control, management and direction of the business and transactions of Alvis Placement Services Corporation were the accused-spouses Vicente So Yan Han and Alma So. As Treasurer of the corporation, her duties were limited to receiving money or fees paid to the agency by applicants and to deposit the same in the bank in the name and for the account of the corporation. Although she (appellant) received money from the complainants Elmer Janer and Eric Farol, the same was deposited by her with the bank under the account of the corporation. And if ever she signed promissory notes in behalf of the corporation and issued checks to the complainants, she did so upon the instruction and assurance of accused-spouses So Yan Han and Alma So that said notes and checks would have sufficient funds on their due dates. And said checks and notes were never paid because the accused-spouses disappeared and left for unknown addresses.4 After trial, the trial court rendered judgment convicting the appellant of the crime charged, the dispositive portion of which reads: WHEREFORE, judgment is rendered pronouncing accused LETICIA SAGAYAGA guilty beyond reasonable doubt of illegal recruitment in large scale and sentencing said accused to suffer the penalty of LIFE IMPRISONMENT and to pay a fine of P750,000.00, and the costs. The accused is further ordered to refund to Elmer Janer the sum of P75,000.00; to Eric V. Farol the amount of P61,500.00; and to Elmer Ramos the amount of P65,000.00. SO ORDERED.5 The appellant assails the decision of the trial court contending that: -ITHE LOWER COURT SERIOUSLY ERRED IN HOLDING THAT "NO WEIGHT CAN BE GIVEN TO THE CONTENTION OF THE ACCUSED THAT SHE IS NOT CRIMINALLY LIABLE BECAUSE SHE HAD NO PARTICIPATION IN THE OPERATION OF THE ALVIS PLACEMENT SERVICE CORPORATION, AND SHE HAD NO KNOWLEDGE ABOUT ITS RECRUITMENT ACTIVITIES." - II THE LOWER COURT SERIOUSLY ERRED IN HOLDING THAT AS TREASURER OF ALVIS PLACEMENT SERVICE CORPO[R]ATION, THE ACCUSED-APPELLANT "WAS IN CHARGE (OF) THE MANAGEMENT AND CONTROL OF THE FINANCIAL AFFAIRS AND RESOURCES OF THE CORPORATION." - III THE LOWER COURT SERIOUSLY ERRED IN HOLDING THAT AS THE VICE-PRESIDENT/TREASURER AND ASSISTANT GENERAL MANAGER OF ALVIS PLACEMENT SERVICE CORPORATION, THE ACCUSED-APPELLANT WAS A TOP RANKING OFFICER OF SAID CORPORATION, WITH AUTHORITY TO PARTICIPATE DIRECTLY IN THE CONTROL, MANAGEMENT OR DIRECTION OF ITS BUSINESS AFFAIRS. - IV THE LOWER COURT SERIOUSLY ERRED IN HOLDING THAT ACCUSED-APPELLANT WAS GUILTY OF ILLEGAL RECRUITMENT "IN LARGE SCALE" AND IN SENTENCING HER TO SUFFER THE PENALTY OF "LIFE IMPRISONMENT." 6 The appellant avers that she is not criminally liable for the crime charged because the prosecution failed to prove that she had a direct or actual control, management or direction of the business and recruitment activities of the Alvis Placement Services Corporation (APSC). She asserts that she had no knowledge of the recruitment activities of APSC and had no participation whatsoever in its operation. In dealing with the private complainants, she was merely performing routinary office work as a mere employee. Her participation as an employee of APSC with respect to the employment application of