According to the accusation, Nguyen Van Linh is a storekeeper, a member of the Treasury Management Board of the Headquarters Transaction Center - Tien Phong Commercial Joint Stock Bank (TPBank). Linh is responsible for preserving, supervising, and inventorying assets in the treasury; managing and keeping the key to a lock on the inner door of the treasury.

Due to needing money for securities trading and personal use, on July 6, 2017, Nguyen Van Linh took advantage of his assigned position and duties, using fraudulent means to appropriate 246 taels of SJC gold (equivalent to more than VND 8.9 billion) from the treasury under his management.

TPBank's camera data extraction recorded that at 5:00 p.m. on June 29, 2023, Nguyen Van Linh brought a metal box (containing gold boxes inside) and 2 sacks of money to Linh's office and then moved them to the bank's storage room.

At around 6:50 p.m., Linh brought the metal crate into the buffer warehouse. At 6:30 p.m. on August 9, 2023, Linh was seen carrying a blue canvas bag (containing customers' gold crates) into the buffer warehouse to return the gold to the gold warehouse.

At the investigation agency, Linh confessed that he took 246 taels of SJC gold and the process of swapping gold between the mortgaged gold and the purchased gold, he did it alone, without anyone knowing, helping or concealing it.

The investigation agency believes that the defendant's testimony is consistent with the content of the case. Furthermore, the TPBank camera data extraction recorded the entire process of the treasury officer's crime.

According to investigation documents, to conceal his crime, before each asset inspection, Linh returned 246 taels of SJC gold to the safe containing the gold he had bought and sold.

During the inspection and inventory process, the defendant was the one who actively carried out the gold inventory, read the data for the members of the inventory team to record and compare the books, so for a long time, the members of the Treasury Management Board and the members of the surprise and periodic inspection team did not discover any shortage in the treasury, all the daily, periodic and surprise inventory records were sufficient in quantity.

The assets were counted directly in front of the bank's surveillance cameras and there were no problems. Therefore, the results of the actual asset inspection were consistent with the quantity on the books.

According to the testimony of Ms. Le Thi Hang, Customer Service Director - Headquarters Business Center, when counting the daily treasury, she did not count all the assets in the warehouse due to the large quantity. For assets that were already sealed, only the quantity recorded on the outside clip was checked and recorded.

Ms. Hang participated in counting the money vault with the task of supervising the counting and comparing the quantity between the actual books and the system. Because the counting of money and gold in the vault takes place every day, in addition, during the surprise, periodic inspections every 6 months and 1 year, no shortage of gold was discovered, so Ms. Hang did not know when Linh took the gold.

The time Linh took the gold was determined to be July 6, 2017. At that time, the warehouse management board members included the director of the headquarters transaction center, the customer service director, and the inspector.

According to the Investigation Police, there is no basis to determine the collusion of the above individuals with the defendant Nguyen Van Linh. The above individuals all stated that, during the performance of their duties, they had performed their assigned duties and tasks correctly.

Therefore, there is not enough basis to prosecute the above individuals under criminal law for the crime of Lack of responsibility causing serious consequences.