As held in the case of
First Producers Holdings Corporation v. Co,
[43] in estafa, the person prejudiced or the immediate victim of the fraud need not be the owner of the goods misappropriated. Article 315 of the Revised Penal Code provides that “any person who shall defraud another by any means mentioned [in Article 315]” may be held liable for estafa. The use by the law of the word “another” instead of the word “owner” means that as an element of the offense, loss should have fallen upon someone other than the perpetrator of the crime. (
Salazar vs. People, G.R. No. 149472, 15 October 2002, 391 SCRA 162)