Lawyers for Josie Gonzalez and her husband Alvaro Gonzalez have made closing submissions urging a jury to find the couple did not defraud Dual Australia out of $17.4 million.

Barrister Alan Hands, appearing for Josie Gonzalez, said his client “believed she had a deal” with Dual Australia CEO Damien Coates to have her husband provide legal services to the underwriting agency.

Otherwise she would not have set up the law firm, Jaag Lawyers, shortly after joining Dual in November 2010, he said in the County Court of Victoria in Melbourne today.

“The key issue is whether or not there was an agreement between Mr Coates and Mrs Gonzalez to remit work to her husband,” he told the jury.

“If there wasn’t such an agreement, we’re finished, we’re kaput – but there was such an agreement. She believes she had a deal with Mr Coates.”

The former Dual Australia national claims manager and her husband are alleged to have defrauded the underwriting agency between March 2011 and May 2013.

They have pleaded not guilty to 14 counts each of obtaining a financial advantage by deception.

Peter Kilduff, representing Alvaro Gonzalez, told the jury his client is not guilty because the evidence presented to the court does not support the prosecution’s case that he defrauded Dual Australia.

The prosecution alleges the couple submitted more than 400 invoices for work that Jaag Lawyers had provided to Dual Australia. Jaag Lawyers, an acronym for Josie and Alvaro Gonzalez, was registered on November 5 2010, just days after Josie Gonzalez started working at the company.

Prosecutor Andrew Grant highlighted in closing arguments yesterday that the couple agreed in September 2013 to repay all the money under a civil deed reached with Dual. They sold a $4.4 million house in Kew and a property in Carlton North and returned bank account funds.

“No person who thought they had a legitimate claim to the money would just agree to sell and return all the money. It’s not plausible,” Mr Grant told the jury.

“When you look at the deed, it is beyond a shadow of doubt they are guilty of the 14 charges.”

Judge Paul Lacava this afternoon provided instructions to the jury on matters that need to be taken into account when reviewing the evidence presented during the trial.

It’s expected that they will be asked to retire tomorrow morning to consider their verdict, he said.