According to the case file, Truong Ngoc Tung is the chief accountant of GN Company (a company trading in dairy products). GN Company has borrowed twice from B. Hue Bank (the bank name has been changed) for a total of 45 billion VND, so it committed: Each time receiving a loan, the borrower must sign a debt acknowledgment, accompanied by documents and papers proving that the purpose of using the loan is consistent with the purpose of the loan, the borrower can receive the loan many times but ensures that the outstanding debt at any time does not exceed the signed credit limit.

Tung was responsible for creating vouchers, documents, payment orders, withdrawal papers, debt receipts, salary statements... for the company. Taking advantage of his assigned functions and tasks and knowing the procedures to be followed when borrowing and withdrawing money, Tung forged a set of loan documents for GN company by downloading the "Transaction document - Withdrawal paper" and "Debt receipt" forms provided by B. Hue bank via email address, filling in the company's information and the amount of money Tung intended to embezzle on these vouchers and documents, creating a fake "Salary transfer detail list", then forging the director's signature to sign the account holder section on the "Transaction document - Withdrawal paper"; the company director section on the "Debt receipt" and the distributor confirmation section on the "Salary transfer detail list". After completing the fake set of documents, Tung gave this set of documents to the B. Hue bank staff to carry out the withdrawal procedure.

Receiving the set of documents submitted by Truong Ngoc Tung, when examining the documents, the staff of B. Hue bank could not detect that these documents were forged by Tung, so they carried out the procedure to disburse money to GN company according to the documents that Tung had forged. With the above tricks, from December 2020 to May 2022, Tung created and forged 11 sets of documents to appropriate VND 4,350 billion from B. Hue bank.

Defendant Truong Ngoc Tung

In addition, taking advantage of being authorized by the company director to conduct cash transactions of GN Company at B. Hue Bank, Truong Ngoc Tung repeatedly borrowed and withdrew money for the company from B. Hue Bank. Upon receiving the money, Tung did not deposit the full amount received into the account and cash fund of GN Company to appropriate it. From May 2020 to April 2022, Tung borrowed and withdrew money dozens of times from B. Hue Bank but did not deposit enough for GN Company or withdrew employee salaries from the card account opened at this bank but did not deposit enough into the cash fund for the company to appropriate more than 550 million VND.

The total amount of money that Tung embezzled from GN company was 4,910 billion VND. After receiving the money, Tung embezzled it for personal use.

After being discovered by GN Company for his property appropriation, on June 10, 2022, Truong Ngoc Tung appeared at the Provincial Police Investigation Agency and confessed to his crime. Tung also voluntarily paid to compensate the company for more than 1.376 billion VND in damages.

According to the victim's testimony at the trial, because he trusted the defendant too much, the defendant took advantage of that trust to appropriate and partly because the banking system did not notify messages to manage this credit, although the victim reported it to the bank but it was still not resolved, so today's incident happened. The representative of the prosecutor's office also expressed his opinion and recommended that the bank support part of the interest loss for GN company.

The jury sentenced Truong Ngoc Tung to 16 years in prison for “embezzlement of property” and 3 years in prison for “forgery of seals and documents of organizations”. The total sentence Tung must serve is 19 years in prison. At the same time, Tung was forced to compensate the company for more than 4.9 billion VND in principal and interest that it had mistakenly paid to the bank.

THAI SON