Lou Sisuphan was the director of finance at a Toyota dealership. To cause trouble for a subordinate, Sisuphan kept a payment of nearly $30,000 from one of the subordinate’s customers. Later, Sisuphan told the dealership what he had done and returned the payment, adding that he had “no intention of stealing the money.” Did Sisuphan take the funds with the intent to defraud his employer? Did he commit embezzlement? Explain. [People v. Sisuphan, 181 Cal.App.4th 800, 104 Cal.Rptr.3d 654 (1 Dist. 2010)]