The Mahon planning tribunal has refused legal costs of €125,000 to Mr John Finnegan, a former auctioneer for builders Mr Tom Brennan and Mr Joseph McGowan.
Judge Alan Mahon said it had been found that Mr Finnegan lied about a corrupt payment of £10,000 made to an offshore account belonging to former minister Mr Ray Burke.
The tribunal also found that Century Radio founder Mr John Mulhern was entitled to €45,500 costs, which is one-quarter of what he had sought.