Complainant Noel B. Bacasnot is an optometrist by profession. In September 1993, he met accused-appellant at the insurance office of Zaldy Galos at Laperal Building in Session Road, Baguio City. Accused-appellant represented to Bacasnot that he had contacts in Taiwan, Republic of China, who were looking for workers. Factory workers would be paid P15,000.00 a month, while construction workers would be paid P1,200.00 a day. According to him, his mother was in Taiwan and could help Bacasnot get a job as an optometrist with a salary of as much as P50,000.00 to P80,000.00 a month. A week later, accused-appellant told Bacasnot that, after talking to his mother, he thought it would be better if he (Bacasnot) worked initially as a factory worker for six months. Bacasnot agreed. He was charged P30,000.00 for placement fee, of which P15,000.00 was to be paid at once and the balance of P15,000.00 to be deducted from his salary once he got a job in Taiwan. As Bacasnot did not have enough money, he was allowed to pay P10,000.00 as downpayment for his placement and processing fee which accused-appellant received on January 31, 1994 (Exh. A)7[7] at the Kimsam Eatery on Session Road. Bacasnot was assured by accused-appellant that upon completion of his papers, he would leave for Taiwan within three to four months thereafter.8[8] On the other hand, upon learning of job opportunities abroad, complainants Ruth A. Eliw, Sally Kamura and Solidad Malinias also sought the assistance of accused-appellant. They were charged a higher placement fee of P40,000.00 each, and payments were made to accusedappellant at the Gallaos Optical Clinic, where Bacasnot treated patients, at 159 Magsaysay Avenue, Baguio City. Accused-appellant later accompanied complainants to Manila purportedly for interview and medical examination at the Steadfast Recruitment Agency with which accusedappellant claimed to be connected. However, instead of taking them to a recruitment agency, accused-appellant took them to an office in United Nations Avenue where three men, allegedly Taiwanese nationals, interviewed them and later took them to a clinic where they were examined.9[9] Mesm Eliw, Kamura and Malinias each paid accused-appellant the amount of P25,000.00 on January 21, February 13 and March 30, 1994 (Exhs. D-1 and K),10[10] respectively. On May 30, 1994, each of them paid the balance of P15,000.00 (Exh. D).11[11] In a handwritten agreement (Exh. D) prepared by Almi G. Bacasnot (wife of Noel B. Bacasnot), accused-appellant acknowledged payment of P45,000.00, representing the balance of P15,000.00 from each of complainants and promised them that they would leave for Taiwan in three weeks. The agreement reads: 7[7] RTC Records, p. 70. TSN (Noel B. Bacasnot), pp. 2-17, Sept. 28, 1994; See Sworn statement of Noel B. Bacasnot dated June 28, 1994 (Exh. B), RTC Records, pp. 71-72. 8[8] TSN (Solidad Malinias), pp. 2-17, Oct. 4, 1994; TSN (Ruth A. Eliw), pp. 2-15, Oct. 5, 1994; pp. 2-8, Oct. 10, 1994; TSN (Sally Kamura), pp. 24-33, Oct. 11, 1994. 9[9] 10[10] RTC Records, pp. 77 & 87. 11[11] Id., p. 76.