Lisa, S.A. files a clarifying brief before the Anti-Corruption Prosecutor rebutting Bosch's objections and reaffirming he never filed depositary reports or returned the withheld dividends.

Lisa's Arguments

On the alleged disproportionality. Lisa rejects the claim that exercising a legal right constitutes an abusive act. The complaint originates in civil proceeding Exp. 556-99 before the Eleventh Circuit Civil Court, where Judgement 42-08 of July 11, 2008, while denying the principal claim on procedural grounds, recognized and ordered the return of dividends to Lisa. That order remains unfulfilled.

On the judicial depositary status. The brief highlights that Bosch submitted a handwritten note to the Eleventh Civil Court, received on November 25, 2008, assuming the role of judicial depositary. This was corroborated by the court itself through Official Notice 2138-23 of August 24, 2023, which confirmed that no reports of any kind from Bosch exist in the case file. Lisa invokes Article 536 of the Judicial Code, which establishes that any person who receives a sequestration order is immediately constituted as judicial depositary with all attendant legal responsibilities, including the obligation to place the sequestered assets at the court's disposal within two days.

On the alleged res judicata. Lisa notes that the charged offense (extended embezzlement against public administration) has never been previously filed or adjudicated, rendering the defense's invocation of the prohibition against double jeopardy (Article 7 of the Criminal Procedure Code) inapplicable. The First Superior Court of Justice further recognized, by resolution of September 30, 2022, Lisa's right to demand an accounting from Bosch as judicial depositary.

On evasive conduct. Lisa reports that an accounting proceeding (Exp. 83573-21) is pending before the Sixteenth Circuit Civil Court, awaiting notification to Bosch via rogatory letter in Guatemala due to his evasive conduct. The brief emphasizes that Bosch's only legitimate defense would be to demonstrate that he fulfilled his obligation to file depositary reports and place the withheld sums at the court's disposal.

Relief Sought

• That the factual allegations raised by the defense be dismissed as irrelevant to the matter under investigation

Legal Basis

• Articles 5, 17, 68, 75, 273, 276, and 277 of the Criminal Procedure Code — provisions governing the complainant's procedural standing
• Decree 52 of April 2008 — applicable criminal procedure regime
• Article 29 of the National Constitution — due process guarantee

Signatories

• Carlos De Icaza Muñoz, Attorney, ID 8-398-619