Embezzlement and Misappropriation of Funds

Criminal Case Against Bosch for Embezzlement of Retained Dividends

Litigation
CC. 202300033850
Court
Anti-Corruption Prosecutor's Office
Public Prosecutor's Office
Panama
Plaintiffs
Lisa, S.A.
Defendants
Juan Luis Bosch Gutierrez

Summary

This criminal case arises from a complaint filed by Lisa, S.A. against Juan Luis Bosch Gutiérrez for embezzling at least $70 million in judicially retained dividends. Lisa accuses Bosch of misusing his role as judicial depositary and legal representative of Villamorey, S.A. to divert shareholder funds for personal or third-party benefit.

As the investigation progressed, BDT Investments Inc.—which succeeded Lisa as shareholder—confirmed that over $120 million remained unreturned. The Public Prosecutor admitted the case, ordered discovery measures, and rejected Bosch’s attempts to dismiss the charges. Bosch has since been formally notified of the criminal complaint, declined to testify, and is under investigation for crimes against public administration.

Timeline

May 9, 2023

Filed criminal complaint over $70M in withheld dividends

Lisa, S.A. files criminal complaint against Juan Luis Bosch Gutiérrez for embezzling $70M while acting as judicial depositary.

Criminal Complaint
Lisa, S.A. | May 9, 2023
May 10, 2023

Requested update on Bosch's role as judicial depositary

Prosecutor requests confirmation of Bosch’s designation, duties, and performance as depositary in case 7081-08.

Official Notice 2954
Public Prosecutor | May 10, 2023
May 26, 2023

Requested full civil case file in embezzlement probe

Prosecutor requests certified copy of civil case 7081-08 as part of embezzlement probe involving Lisa, S.A.

Official Notice 3299
Public Prosecutor | May 26, 2023
June 22, 2023

Ordered Bosch to appear before prosecutor

Juan Luis Bosch Gutiérrez is summoned to appear on June 22, 2023 in the embezzlement case filed by Lisa, S.A.

Summons Notice
Public Prosecutor | June 22, 2023
June 22, 2023

Admitted Lisa’s embezzlement complaint against Bosch

Anticorruption Prosecutor admits complaint against Bosch for misappropriating dividends owed to Lisa, S.A.

Resolution 73
Public Prosecutor | June 22, 2023
August 24, 2023

Confirmed Bosch named depositary with no reports filed

Court confirms Bosch was appointed judicial depositary in case 7081-08 but never filed reports.

Official Notice 2138
Public Prosecutor | August 24, 2023
September 21, 2023

Lisa rejected Bosch’s objections and confirmed his duties

Lisa, S.A. rejects Bosch’s procedural objections, insists he still owes a full accounting for withheld dividends.

Motion
Lisa, S.A. | September 21, 2023
October 11, 2023

Requested international summons of Bosch for testimony

Lisa, S.A. requests summoning of Juan Luis Bosch in Guatemala to clarify facts under criminal investigation.

Motion
Lisa, S.A. | October 11, 2023
November 14, 2023

Rejected case closure and ordered further investigation

Prosecutor denies Bosch’s request to archive embezzlement case; orders further investigation steps.

Resolution 593
Public Prosecutor | November 14, 2023
December 26, 2023

All courts but 11th report no cases vs. Lisa

All civil courts except the 11th confirm no judicial cases or measures against Lisa, S.A. as of April 14, 2015.

Court Responses
Civil Courts | December 26, 2023
February 8, 2024

Official confirmed Bosch was responsible for seized funds

Castillero confirms Villamorey, not Bosch, was formally responsible for seized dividends under the court order.

Interview
Public Prosecutor | February 8, 2024
March 13, 2024

Lisa requested formal indictment of Bosch for embezzlement

Lisa, S.A. requests formal charges against Juan Luis Bosch for misuse of judicially retained dividends.

Motion
Lisa, S.A. | March 13, 2024
June 3, 2024

Prosecutor ordered Villamorey and GALA to produce records

Prosecutor grants Lisa’s request to obtain financial records from Villamorey and GALA for 2019–2024.

Order
Public Prosecutor | June 3, 2024
August 23, 2024

Prosecutor demanded financial records from Villamorey

Prosecutor orders Villamorey to produce authenticated financial records for 2019–2024 in embezzlement case.

Official Notice 5866
Public Prosecutor | August 23, 2024
September 23, 2024

Lisa confirmed address for Villamorey and GALA notice

Lisa, S.A. requests that funds held by Bosch be seized and transferred to the custody account of the Public Ministry.

Request
Lisa, S.A. | September 23, 2024
October 8, 2024

BDT accused Bosch of embezzling $120M in dividends

BDT accuses Bosch of misappropriating $120M in dividends owed to Lisa/BDT as judicial depositary of Villamorey.

Criminal Complaint
BDT Investments Inc. | October 8, 2024
October 22, 2024

Lisa requested seizure of funds held by Bosch

LISA S.A. seeks seizure of Bosch’s funds over embezzlement, illegal capital increase, and judicial obstruction.

Motion
Lisa, S.A. | October 22, 2024
January 22, 2025

Bosch’s lawyer admitted BDT owns Lisa’s shares

Defense admits Lisa transferred its shares to BDT and confirms BDT is now legal shareholder of Villamorey.

Defense Filing
Juan Luis Bosch Gutierrez | January 22, 2025
January 31, 2025

Lisa requested INTERPOL alert to locate Bosch

Lisa, S.A. asks authorities to issue INTERPOL location alert for Bosch, who has evaded formal notification.

Motion
Lisa, S.A. | January 31, 2025
February 6, 2025

Court closed civil case without verifying return of funds

Javier Castillero confirms civil case was closed in 2018 and funds were never verified or returned.

Interview
Public Prosecutor | February 6, 2025
March 21, 2025

Lisa requested assistance to notify Bosch in Guatemala

Lisa urgently requests international judicial assistance to notify Bosch in Guatemala after his defense confirmed address.

Motion
Lisa, S.A. | March 21, 2025
March 21, 2025

Prosecutor confirmed location request for GALA was sent

Prosecutor informs Lisa that request to locate GALA’s legal address was sent to the Judicial Investigation Directorate.

Notice
Public Prosecutor | March 21, 2025
May 27, 2025

Bosch formally notified of criminal complaint

Bosch formally notified of Resolution 73-2023 and declines to testify, invoking constitutional protections.

Notification
Juan Luis Bosch Gutierrez | May 27, 2025
August 19, 2025

Seeks onsite inspection at GALA for nonresponse

After a July 3, 2024 order, GALA failed to provide Villamorey’s 2004–2019 records; Lisa, S.A. seeks an on‑site inspection.

Motion
Lisa, S.A. | August 19, 2025