Magnetic excitations of the recently discovered frustrated spin-1/2 two-leg ladder system Li$_2$Cu$_2$O(SO$_4$)$_2$ are investigated using inelastic neutron scattering, magnetic susceptibility and infrared absorption measurements. Despite the presence of a magnetic dimerization concomitant with the tetragonal-to-triclinic structural distortion occurring below 125 K, neutron scattering experiments reveal the presence of dispersive triplet excitations above a spin gap of $Delta = 10.6$ meV at 1.5 K, a value consistent with the estimates extracted from magnetic susceptibility. The likely detection of these spin excitations in infrared spectroscopy is explained by invoking a dynamic Dzyaloshinskii-Moriya mechanism in which light is coupled to the dimer singlet-to-triplet transition through an optical phonon. These results are qualitatively explained by exact diagonalization and higher-order perturbation calculations carried out on the basis of the dimerized spin Hamiltonian derived from first-principles.
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