sc.judiciary.gov.ph/jurisprudence/2012/august2012/9074.pdf
"x x x.
In this case, respondent received the amount of P42,000.00 supposedly as payment for his legal services and as filing fees. Canon 16 of the Code of Professional Responsibility provides:
CANON 16 – A LAWYER SHALL HOLD IN TRUST ALL MONEYS AND PROPERTIES OF HIS CLIENT THAT MAY COME INTO HIS POSSESSION.
Rule 16.01 – A lawyer shall account for all money or property collected or received for or from the client.
x x x x
Rule 16.03 – A lawyer shall deliver the funds and property of his client when due or upon demand. x x x
In this case, it is thus clear that respondent violated his lawyer’s oath and code of conduct when he withheld the amount of P42,000.00 despite his failure to Decision 12 A.C. No. 9074 render the necessary legal services after complainant demanded its retum. He must therefore be directed to return the same. xxx.
x x x."
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