Tan Lee Nah, 53, has been sentenced to 18 months and six weeks in jail after pleading guilty to two counts of cheating and one charge of criminal breach of trust. Eighteen additional charges were considered during sentencing.
Employed as a human resource manager at the interior design firm D’Perception Singapore in March 2017, Tan began her illicit activities just two months into her tenure. Unbeknownst to her employers, she was promoted to associate director of human resources in May 2019, where she had exclusive password access to the company’s payroll system.
From May 2017 onward, Tan falsely claimed transport and other allowances every month, receiving an extra $1,000 to nearly $6,000 on top of her salary. Over eleven months, from January to November 2019, she amassed a total of $125,293 from these false claims. Additionally, in August 2017, she encashed two cheques totaling about $3,000, meant for a new employee’s CPF contributions, into her own account.
In total, Tan embezzled $195,786 over two and a half years. Her fraudulent activities were uncovered in November 2019 after a salary statement printed on a shared company printer raised suspicions. The managing director discovered unauthorized allowances on her payslip, leading to an investigation that confirmed her embezzlement.
Tan was dismissed in December 2019, and the finance director filed a police report a month later. Deputy Public Prosecutor Lu Huiyi recommended a jail term between 18 months and eight weeks, highlighting the breach of trust associated with Tan’s management position.
While Tan’s defense lawyer, Mr. John Koh of Populus Law, requested a lesser sentence of 15 months and six weeks, he noted her deep remorse for her actions. For each charge of cheating, Tan faced up to 10 years in prison and fines, while the criminal breach of trust charge could have resulted in up to 15 years and additional fines.
