Equally PW5, Professor Kolawole Mounted the witness box and stated that he bought his land for N14 Million from the 1st Defendant and paid into the account of the 2nd Defendant and was issued offer letter in the name of the 2nd Defendant. Prosecution also tendered Exhibit “B” which contained the certificate of incorporation of Mide Landmark Ventures Limited and Kabriel Global concept Limited with the particulars of Director showing that both companies is owns by the 1st Defendant, Exhibit “D” which is response to the letter of investigation activities by Fidelity Bank Plc. in the said Exhibit, statement of account showing how money was paid into the account of 2nd Defendant was attached. Corroborating the position of the Exhibit “D”, PW1 under cross examination stated that 1st Defendant withdrew all the monies he sold the land and used same. It is trite law that the offence of criminal breach of trust will be committed when a person who is entrusted with FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 39