Liverpool paid £5m for Kewell in July 2003, but of that fee £2m was paid to the player's agent Bernie Mandic, via his company Max Sport.
The Anfield club also agree to pay Kewell an additional £2.4m "loyalty bonus" in three £800,000 instalments, a basic salary of £1.75m per year and an annual payment of £750,000 for his image rights.
At the time of the transfer negotiations the then Leeds chairman Professor John McKenzie, who had initially wanted a fee of £7m, complained that £2m from the deal had gone missing.
Lineker said the transfer made him ashamed to be in football and argued that the payment to Mandic was wrong, that Kewell should not have allowed it and that the player had circumvented transfer regulations.
But Kewell's council insisted that Mandic's fee was for work conducted previously for Leeds, rather than directly resulting from the Kewell transfer.
"When someone as high up as him says I disrespected the profession, that hurt a lot," claimed the player, insisting that Mandic had never charged a fee for his services.
He also added that he had no knowledge of the agreement between Leeds and Mandic over the £2m fee, which Mandic later told the court related to work he had done over three years establishing links with Australian clubs.
"It has nothing to do with me so I don't need to know anything about it so why would he tell me? If that is what Bernie arranged with Leeds, that's fine," he said.
The case continues...