The state official, the accused, in the position of an administrative officer, under a Provincial Revenue Area Office, the Revenue Department, committed corruption by receiving revenue from the Provincial Revenue Area Office and failed to transfer such revenue or deposit it to the Finance department and bank, instead inappropriately embezzled the amount for personal benefit, forged documents and prepared false evidence to conceal the offense, causing the Revenue Department to damages totaling 4,424,552.01 baht. The PACC considered the matter at its meeting no. 15/2565 on 24 February 2022, and unanimously resolved that the accused's actions were a criminal offense under Section 147, Section 157, Section 161, and Section 91 of the Criminal Code, and were serious disciplinary offenses based on improper performance or omission of official duties in order to cause serious damage to a person or corrupt performance or omission of official duties under the Civil Service Act B.E. 2551 (2008) Section 85(1). On 27 March 2024, the Criminal Court for Corruption and Misconduct Cases Region 4 ruled in Black Case No. Aorthor 145/B.E. 2566 (2023), Red Case No. Aorthor 33/B.E. 2567 (2024) that the defendant was guilty under Sections 147 (formerly) and 161 (formerly) of the Criminal Code, sentenced to 5 years in prison for each of the 123 counts. The defendant confessed, which was beneficial to the trial, so the sentence was reduced in accordance with Section 78 of the Criminal Code, by half for each count, to 246 years and 738 months in prison. However, when all the counts were combined, the sentence was 50 years in prison in accordance with Section 91(3) of the Criminal Code, and the defendant was ordered to pay 2,214,253.61 baht to the Revenue Department, the victim. The prosecutor considered that the court had properly sentenced the defendant according to the indictment and deemed it appropriate not to appeal. The PACC considered the matter on July 31, 2024 and resolved not to appeal the verdict of the Criminal Court for Corruption and Misconduct Region 4, in accordance with the opinion of the public prosecutor.