Cork developer Owen O'Callaghan claims he was unaware that his lobbyist Frank Dunlop paid politicians £115,000 around the time of the Quarryvale rezoning.
Mr O'Callaghan told the Mahon Tribunal that before the vote Mr Dunlop introduced him to many of the councillors involved but did not discuss any payments.
The developer hired Mr Dunlop as a lobbyist to get the Quarryvale rezoning through Dublin County Council in May 1991.
Patricia Dillon SC said Mr Dunlop claims to have paid £115,000 in bribes to councillors with then TD, the late Liam Lawlor, getting nearly half.
Mr O'Callaghan paid Mr Dunlop a total of £80,000 through a company called Shefran during this time.
But Mr Dunlop also withdrew nearly £80,000 in the time period which coincided with the run-up to the local elections in June 1991.
Ms Dillon said this left up to £45,000 still unaccounted for by Mr Dunlop and suggested it was also paid to politicians. Mr O'Callaghan said that he could not really answer that.