Eduardo Nana, one of the complainants xxx . In the first week of February 1993, he learned from his friend Willy Ramos xxx that his sister Elizabeth Ramos Borromeo and her husband Ernesto Borromeo (appellant) needed workers to be sent abroad (pp. 19-21, TSN, Feb. 9, 1994). Nana told Willy Ramos that he was interested to apply (p. 20, TSN, Feb. 9, 1994). xxx xxx xxx xxx xxx Appellant his spouse confirmed that they can help Nana go abroad but he has to pay P3,000.00 and P12,000.00 for processing of documents (p. 21, TSN, Feb. 9, 1994). Nana agreed to pay the price and applied for job as a factory worker which according to the couple, fetched a salary of around $800.00 a month (pp. 22-23, TSN, ibid). On February 22, 1993, Nana paid P3,000.00 to Elizabeth Ramos-Borromeo who then handed the amount to appellant who then counted the money (pp. 23-24, TSN, Feb. 9, 1994). Afterwards, she issued a receipt for the amount containing her signatures (pp. 24-25, TSN, Feb. 9, 1994; Exh. H). Such payment was made at the house of Willy Ramos xxx Appellant assured Nana that if he completes payment of the additional P12,000.00, Nana could go to Taiwan (p. 25, TSN, ibid.). Accordingly, Nana made a second payment in the amount of P12,000.00 to the Borromeo couple on March 15, 1993 (Exh. I; pp. 25-26, TSN, Feb. 9, 1994). Subsequently, Elizabeth Ramos-Borromeo issued a receipt for said amount where she signed both her and appellants name (pp. 23-30, TSN, Feb. 9, 1994). However, despite such payment, Nana was unable to go abroad as appellant and his wife had promised him (p. 26, TSN, Feb. 9, 1994). xxx xxx xxx xxx IV On March 1, 1993, Lamberto Pinga met appellant xxx when he applied with him for a job in Taiwan as factory worker (pp. 2-4, TSN, Feb. 14, 1994). Appellant told Pinga that he had to pay the processing fee of the papers in the amount of P15,000.00 before could go to Taiwan (pp. 4-7, TSN, Feb. 14, 1994). Pinga made a partial payment of P3,000.00 on the same day for which a receipt in yellow pad dated March 1, 1993 was issued (pp. 4-5, TSN, Feb. 14, 1994, Exh. G).xxx xxx xxx xxx xxx He made another partial payment on March 17, 1993 jointly with Ortiz in the amount of P10,000.00 for himself and Edwin Ortiz (or P5,000.00 for each of them) for which receipt was issued (pp. 9-10, TSN, Feb. 14, 1994, Exh. D; D-1). At the time that he made the payments, appellants wife and brother-in-law were also present (pp. 9-12, TSN, Feb. 14, 1994). Later, Pinga made another payment in the amount of P1,600.00 to appellants brother-in-law William Ramos but no receipt therefor was issued (pp. 11-12, TSN, Feb. 14, 1994). Notwithstanding his payments, nothing happened to Pingas application. xxx