Goldman Sachs (GS.N) was also caught in the scam,

Lehman loses $ 353 mn in Japan

U.S. investment bank Lehman Brothers was defrauded of some $353.1 million after it was caught in a scam in Japan, a source familiar with the situation told Reuters on Saturday, and trading house Marubeni said some of its staff were involved.

Goldman Sachs (GS.N) was also caught in the scam, daily Asahi Shimbun said on Saturday, citing sources familiar with the issue. The full scale of the fraud was not immediately known.
"no involvement by Marubeni as a company."

No comment was immediately available from Goldman Sachs.