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The Japanese automaker said it had filed the complaint after determining payments made by Nissan to an overseas vehicle sales company through a subsidiary had been directed by Ghosn for his personal enrichment.
"Such misconduct is completely unacceptable, and Nissan is requesting appropriately strict penalties," Nissan said in a statement posted on its website.
Ghosn is expected to be indicted by Tokyo prosecutors on Monday for aggravated breach of trust. It would be the fourth charge against him since he was arrested in November on suspicion of financial misconduct. He has denied all allegations against him.