Pinagtibay ng Sandiganbayan ang hatol nitong guilty sa kasong plunder ng negosyanteng si Janet Lim Napoles at Atty. Richard Cambe kaugnay ng pork barrel scam.
Batay sa 16-pahinang resolusyon ng 1st Division, iginiit ng anti-graft court na “main plunderers” pa ring maituturing ang dalawa matapos umapela ng mga ito sa pagkaka-abswelto ang kanilang kapwa akusado na si dating Sen. Bong Revilla Jr.
“While the court did not find sufficient evidence for the pronouncement of guilt on the part of Revilla, there is overwhelming evidence presented to show that his co-accused, Cambe, who is a government official together with accused movant Janet Lim Napoles are the main plunderers in this case,†ayon sa mga lumagda ng resolusyon na sina Assoc. Justices Geraldine Faith Econg, Edgardo Caldona at Division chaiperson Assoc. Justice Efren dela Cruz.
First page, Sandiganbayan resolution 
Last page, Sandiganbayan resolution
Hindi kinatigan ng mga mahistrado ang punto ni Napoles nang kwestyunin nito ang documentary evidence na nagsabing mas mababa sa P50-milyon threshold ang binulsa ni Cambe.
Nanindigan din ang anti-graft court na may partisipasyon ang negosyante sa paggalaw ng Priority Development Assistance Fund (PDAF) dahil sa mga binuo nitong pekeng non-government organizations.
“In fact, every time a big withdrawal is made from these bank accounts, it was Napoles whom the bank calls to verify or confirm the withdrawals, instead of the NGO’s president or officers.”
Bukod dito, pinanigan ng korte ang nilalaman ng liquidation ng PDAF sa kabila ng pag-kwestyon din dito ni Napoles.
“Certainly, Luy and the other JLN staff performed certain acts that contributed to the commission of the crime of plunder by Napoles and Cambe. But this does not exclude Napoles from the picture.â€
