However, the former Armed Forces comptroller will still be tried for three other counts of perjury before the first, second and fourth divisions of the anti-graft court.
In acquitting Garcia, the Sandiganbayan’s third division ruled that the AFP’s form on statement of assets, liabilities and net worth (SALN) did not require Garcia to declare the properties held by his wife.
"Thus, Garcia’s knowledge of the false entry on the subject SALN was not present," read the decision.
"Moreover, the prosecution failed to present any evidence to prove that the accused willfully and deliberately asserted the falsehood.
"Wherefore, for failure of the prosecution to prove the guilt of the accused beyond reasonable doubt, accused Carlos F. Garcia is hereby acquitted of the crime of perjury, defined and penalized under Art. 183 of the Revised Penal Code."
The AFP SALN form only requires military officers to declare the income of their spouses, not their personal properties, as in the case of Garcia, the Supreme Court added.
Based on the information filed by the Office of the Ombudsman, Garcia’s wife, Clarita, owns the three undeclared vehicles worth P1.1 million.
These are a Toyota Previa worth P521,797; a Mitsubishi L-300 Van de Luxe worth P425,583 and a Honda Civic valued at P564,000.
Special Prosecutor Dennis Villa Ignacio said they were disappointed with the court’s decision, and called it a setback to the government efforts to prosecute Garcia — the highest military officer so far to be tried for plunder.
"In a way it is a setback," he said. "We were actually very much confident (about) getting a conviction. We were confident that we had established guilt."
The government will ask the court to reconsider its decision, but can also elevate the case to the Supreme Court if the lower court denies the motion, Villa-Ignacio said.
The 24-page decision acquitting Garcia was written by Associate Justice Norberto Geraldez and concurred upon by Associate Justice Efren dela Cruz and Division Chairman Godofredo Legaspi.
On the other hand, the Armed Forces is confident that Garcia’s acquittal on one count of perjury will have no legal bearing on the remaining plunder case against him.
Col. Al Perreras, chief military prosecutor, said Garcia’s plunder case is totally separate from the perjury charges he is facing before the Sandiganbayan.
"I could not really comment for now," he said. "We have to read the court decision first."
Perreras said the four perjury cases filed by the Office of the Ombudsman against Garcia were only in relation to his non-declaration of his true net worth in his annual statement of assets and liabilities.
"Apat ang perjury cases niya dahil pinaghiway-hiwalay ang demanda (He is facing four perjury cases because the cases were filed separately)," he said. "Baka nga na madismiss yan dahil sa double jeopardy (They might be dismissed because of double jeopardy)."
Garcia was found guilty by a military court for non-declaration of his true net worth and for being a permanent resident of the United States.
He was sentenced to two years of hard labor and all military benefits due him were forfeited in favor of the government after he was ordered dishonorably discharged from military service.
Garcia’s perjury case was only one of five criminal cases and two civil cases that he is facing before the various divisions of the Sandiganbayan.
His perjury case involved alleged misrepresentation on his SALN for 1990 in which he only declared ownership of motor vehicles valued at P870,000.
The Office of the Ombudsman has also filed a P303-million plunder case and two forfeiture cases against Garcia, his wife, Clarita and their children, Ian Carl, Juan Paulo and Timothy Mark.
Garcia’s lawyer, Maricel Capa, said her client was "very happy" about the court’s decision.
"He is not expecting it because we know how people look at him, and how he was painted in the media," she told reporters yesterday.