Name is an allusion to a 2ch thread about a guy working for a shady company.

Kenn's Comment: Danbooru description didn't help much did it. Anywho, the comics are about Kyuubey in a white collar salaryman. Shit hits the fan and things get serious. And thus begins the saga of Kyuubei. It even works in the series too. Kind of.

It's similar to other stories that result in a character becoming a villain.

Read it over at Pixiv or at Danbooru