Resolution 73-2023

Alleged Conduct

Within the embezzlement investigation <law id="pty-202300033850" />, the complaint alleges that Bosch Gutiérrez, acting personally and as administrator of Villamorey, S.A., unlawfully retained substantial sums corresponding to dividends that Lisa, S.A. was entitled to receive as owner of 33.3% of Villamorey's share capital. The criminal conduct was allegedly set in motion when Bosch, through <doc id="pty-556-99-2008-11-25-a" /> received by the Eleventh Circuit Civil Court on November 25, 2008, reported that Villamorey's board had taken steps to comply with <doc id="pty-556-99-2008-10-27-a" /> of October 27, 2008, thereby assuming the role of judicial depositary of the funds without ever rendering an account of his management to the court.

Provisional damage amount. The complaint sets the harm at a minimum of approximately $70,000,000.00, representing dividends whose use, destination, or whereabouts Lisa, S.A. does not know. The judicial deposit was later resolved by <doc id="pty-556-99-2018-12-05-a" />, issued December 5, 2018, which ordered the collection of penalties and the release of excess amounts from Lisa's shares, yet Bosch has never accounted for those funds.

Investigative Steps Requested

The complainant requested several investigative measures from the Prosecutor's Office:

• Request the Eleventh Circuit Civil Court to confirm whether Bosch filed any depositary reports in the ordinary proceeding between Lisa, S.A. and Villamorey, S.A., <law id="pty-556-99" /> (internal file 7081-08)
• Conduct an on-site inspection of Villamorey, S.A.'s accounting books and financial statements, including a forensic audit to establish the magnitude of the alleged offenses
• Extend the inspection to Galindo, Arias y López (GALA), Villamorey's registered agent, pursuant to its legal obligations as a reporting entity
• Request the Superintendency of Banks to trace the destination of the dividends and seek precautionary asset measures to prevent the disposal or destruction of property subject to forfeiture

Prosecutor's Analysis

The Prosecutor's Office verified compliance with the formal requirements of Article 88 of the Code of Criminal Procedure for filing complaints, including party identification, a detailed statement of facts, provisional damage quantification, and offered evidence. The resolution expressly clarifies that admission of the complaint does not mean the alleged crimes are proven, only that the procedural requirements have been satisfied.

"La admisión de la querella solo significa que se ha cumplido con los requisitos de procedimiento y no quiere decir, que se tenga por probado la comisión de los delitos que aquí se querellan" (Page 5)

Ruling

• Admit the criminal complaint filed by attorney Carlos de Icaza Muñoz on behalf of Lisa, S.A. against Juan Luis Bosch Gutierrez
• Recognize Lisa, S.A. as the complainant party
• Recognize Juan Luis Bosch Gutierrez as the defendant
• Accept the documents and requests submitted with the complaint for evaluation at the appropriate procedural stage
• Notify the parties of the resolution

Legal Basis

• Article 79 of the Code of Criminal Procedure — general provisions on victims in criminal proceedings
• Article 80(2) of the Code of Criminal Procedure — victim's right to intervene as complainant to seek criminal liability and civil indemnification
• Article 88 of the Code of Criminal Procedure — formal requirements for filing criminal complaints

Signatories

• Lcda. Mirelly Díaz Girón, Deputy Prosecutor, Anti-Corruption Prosecutor's Office