In précis, the elements of qualified theft punishable under Article 310 in relation to Articles 308 and 309 of the Revised Penal Code (RPC) are as follows:
- There was a taking of personal property.
- The said property belongs to another.
- The taking was done without the consent of the owner.
- The taking was done with intent to gain.
- The taking was accomplished without violence or intimidation against person, or force upon things.
- The taking was done under any of the circumstances enumerated in Article 310 of the RPC, i.e., with grave abuse of confidence. (Matrido v. People, G.R. No. 179061. July 13, 2009)