Mr Frank Dunlop was paid £1.15 million in fees and disbursements for politicians in the largest single rezoning in which he was involved, he has told the tribunal.
The lobbyist and former government press secretary said his client in this case did not know that he was paying money to county councillors in return for their votes in the early 1990s.
He did, however, discuss making donations to councillors at specific times in relation to specific elections.
On the first day of his cross-examination at the tribunal, he agreed with Mr Séamus Ó Tuathail SC, for Senator Don Lydon, that the payments he discussed making to politicians with this client were legitimate.
Mr Ó Tuathail said it was clear the client was "innocent" and didn't know what Mr Dunlop was doing with his money.
"The client was Mr Clean and you were doing the dirt with his money."
Mr Dunlop said he dealt with a total of about 10 clients in relation to rezonings; about half of these would have been aware he was making payments to politicians.
Mr Ó Tuathail said most of the features of the "system" of corruption that Mr Dunlop alleged was in existence on Dublin county council in the 1990s were normal parts of a democratic process. These included the use of a party whip, the support given by party members to a colleague and the seeking of cross-party support for motions. What Mr Dunlop alone brought to the system was the payment of money to councillors.
Without Mr Dunlop, there would have been no "takers" of money.
His "system", therefore, should be called "the Dunlop system". Mr Dunlop needed a "system" to blame.
Why couldn't the witness accept sole responsibility for applying finance to this system, he asked.
Mr Dunlop said he wouldn't accept sole responsibility. It "took two" to effect corruption. Whoever was suggesting that there would be no corruption if he weren't around was either "a knave or a fool".
"I don't need anyone to blame. If anyone is to blame, it is myself," he remarked.
Mr Dunlop said he had been "caught out" in the evidence he gave to the tribunal in April 2000; that was why he was here in the witness box.
"I don't like being here. There are many other things I'd like to be doing than being here, pleasant and all as it is having this conversation with you," he told counsel.
He continued: "I was doing a tango on my own. I had a couple of partners in the tango, more than a couple."
Mr Ó Tuathail said there would only have been a "chimera" of a system had Mr Dunlop not introduced his own money into it.