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IncomingEmail mail = getIncomingEmail();

string issueKey = matchText(mail.subject, "[A-Z][A-Z]+-[0-9]+"); // find an issue key in the subject
if(isNull(issueKey)) {
    // if no issue key found, create a new issue
    string [] fields = {};
    fields += {"reporter", getUserByEmail(mail.from[0]).key};
    fields += {"assignee", getUserByEmail(mail.to[0]).key};

    string newIssue = createIssue(
      "PROJ", //projectKey
      "", //parentIssueKey
      "Task", //issueType
      mail.subject, //summary
      "Medium", //priority
      mail.body, //description
      {}, //components
      "", //dueDate
      "", //estimate
      "", //security_level
      fields //custom_fields_mappings
    );
    attachAllFilesFromEmail(newIssue);
    %newIssue%.watchers = getUserKeysFromEmails(mail.cc);
} else {
    // if issue key found in subject, add a comment
    addComment(issueKey, currentUserKey(), mail.body);
}