The Planning Tribunal will give a ruling in September on whether the State should pay former minister Ray Burke's €10m legal bill.
Mr Burke's lawyers have argued that he would be broken financially if the costs application is refused.
But lawyers for the inquiry say Mr Burke obstructed the tribunal and was found to have received at least £225,000 in corrupt payments.
Counsel for the tribunal, Des O’Neill SC, said that Mr Burke had run up the legal costs by obstructing the inquiry and was found to have colluded with others to give false evidence.
Mr Burke's barrister, Aidan Walsh SC, argued that the issue of legal costs should not be result driven and that no citizen can bear seven years of legal costs.
