An accounting clerk embezzled $8.2 million from her employer so she could buy more-luxurious flats, a court heard yesterday. Paggie Tsung Siu-wai, 30, was jailed for 26 months after she admitted 20 charges of false accounting at two of her employer's companies, Man Sun Weaving Factory and Crown Nice Industrial. Although she admitted taking $8.2 million, the 20 charges amounted to just more than $4.2 million. Deputy Judge Barnabas Fung Wah said in the District Court that Tsung spent more than $8.2 million on four properties. He said she embezzled the money so she could buy better flats ranging in price from $1.4 million to $7.7 million. Ada Chan Man-yee, defending, said as the economic downturn set in Tsung was forced to steal more to cover her mortgages. The offences took place between August 1994 and last November. Prosecutor Denise Chan Fung-chan said Tsung had tampered with payment vouchers, either filling in false transactions or altering the amount on them. Tsung repaid her employer $7.5 million.