In July 2022, Tam was appointed principal of Tam Giang Tay Secondary School in what was then Ngoc Hien District (now Tan An Commune, Ca Mau Province). Recognizing the school's need for teaching equipment during the 2022-2023 school year, he met with the school's academic board and they agreed on the procurement of new equipment.

A skilled welder, Tam decided to build the equipment himself rather than purchasing pre-made items. He bought materials and hired help to construct items such as filing cabinets and TV stands. The finished products were put to use by the school.

Lacking proper invoices and purchase contracts, Tam contacted external businesses to obtain blank invoices. He then recorded fictitious transactions on these invoices to legitimize the payment process.

Some of the items made by Tran Van Tam are currently in use at the school. Photo: Minh Minh

Some of the items made by Tran Van Tam are currently in use at the school. Photo: Minh Minh

From 10.7 Million VND to a 7-Year Sentence, Then Acquittal

On 29/12/2022, Tam approved an 11 million VND payment based on an invoice from a business. This amount included 5.5 million VND for materials he had personally paid for in advance. About 10 days later, he reimbursed the business over 1.2 million VND from his own funds.

On the same day, he approved another payment of over 1.8 million VND for metal step ladders, again using a blank invoice. Investigators alleged he embezzled over 3.8 million VND in this instance, although Tam maintained he used the money to paint and repair flower beds.

On 15/3/2023, Tam approved two more invoices totaling 6.9 million VND for two TV stands. He had obtained these invoices from two different companies, and the school accountant processed the payments based on them.

The initial trial on 17/2 concluded that Tam's actual expenses for materials and labor were lower than the amounts on the invoices. The difference, approximately 10.7 million VND, was deemed embezzled. The court sentenced him to 7 years in prison for embezzlement, a 2-year ban from holding office after his release, and the forfeiture of the 10.7 million VND. Tam appealed the verdict.

Wrongful Use of Invoices, But No Intent to Embezzle

On 6/5, the Ca Mau Provincial People's Court held an appeal hearing. As in the first trial, Tam admitted to using blank invoices, a legal violation, but insisted he had no intention of embezzling funds.

He explained his welding skills and stated that he had used his own time and materials to save the school money. He confirmed that all the items—filing cabinets, TV stands, step ladders, and bulletin boards—were real and in use at the school. He stated the 10.7 million VND was used for school activities, not personal gain.

Tam's lawyer, Quach Trong Phu, argued that while his client had made mistakes using blank invoices, the actions occurred under special circumstances: at the time, the school lacked a vice-principal and an accountant, leaving Tam to handle both teaching and administrative duties. Phu urged the court to consider the labor and the actual value of the items produced for the school, arguing that purchasing these items would have cost significantly more. Phu called the initial 7-year sentence "excessive and unreasonable" for a long-time educator, principal, and party member who had proactively addressed the consequences and embezzled a relatively small sum. Since his arrest on 15/8/2024, Tam had been imprisoned for almost a year. The lawyer requested a change in the preventive measure, allowing Tam to be released on bail due to the minor consequences and lack of personal gain.

Appeals Court Overturns Conviction

After review, the Ca Mau Provincial People's Court overturned the original verdict, citing procedural violations and unresolved issues.

The judging panel stated that Tam had indeed purchased materials to make equipment. They deemed the embezzlement charge, based solely on Tam's admission to using invoices for non-existent goods, insufficient and unconvincing.

The court ordered an appraisal of all the items Tam produced, comparing their value to the school's expenditures, including both materials and labor costs. They noted that many items had not been appraised, school representatives had not been involved in the proceedings, and the actual damages and intended use of the allegedly embezzled funds had not been verified.

Tam Giang Tay Secondary School in Tan An Commune. Photo: Minh Minh

Tam Giang Tay Secondary School in Tan An Commune. Photo: Minh Minh

The Ca Mau Police and People's Procuracy have not yet released the results of any new investigation following the appeals court's decision.

Tam's wife, Le Thi Tuyet, has submitted a request to authorities for her husband's release on bail. "My husband was wrong to use blank invoices, but he didn't pocket the money," she said. "The equipment he made is being used by the school, and buying it commercially would have been much more expensive." She expressed her family's hope for an objective and fair resolution, explaining the significant impact her husband's imprisonment has had on their family.

Colleagues describe Tam as hardworking and dedicated to his job, family, and community. Le Xuan Hung, former head of the Ngoc Hien (former) District Department of Education and Training, described Tam as a competent, responsible, and passionate teacher. "He's a straightforward and decisive person," Hung said.

An Minh