Paul Edward Gott III told a Federal Court jury on Wednesday that he simply gathered paperwork for loans for The Preserve in Dade County and was not involved in any land fraud.
He said the working out of "buy-back" options and other financial matters involving the deals was by officials of the Southern Group.
Gott and Josh Dobson are standing trial on money laundering and wire fraud charges.
The case is expected to go to the jury when the trial resumes on Friday morning.
Gott said he and Dobson found out that "gift letters" could be used when potential buyers were short of the necessary cash. He said they sought advice from Keith Smartt of Financial Solutions on who could qualify to make such gifts.
He said Smartt advised that it did not matter where the gift money came from.
Gott said he sought to get that in writing from Smartt, saying, "I just wanted to be reassured that it was okay to do it."
He said one $22,000 check for gift money came from Abbie Shields, sister of Josh Dobson and wife of Travis Shields, an official of the Southern Group. He said that was okay because it was not from the Southern Group itself.
Keith Smartt said he began doing business with Southern Group since Gott was a former loan officer there. He said, "That's why I trusted him."
He said gift letters "can be used if the buyer didn't have the money, but we needed to make sure it was coming from a family member."
Asked why a non-family member could not make a gift letter, he said, "It's immoral for one, and it's illegal for two."
The prosecution earlier brought testimony that a Florida woman posed as a "cousin" on two of the Southern Group gift letters and was paid for doing so.
Smartt said he wouldn't go along with something like that. He said, "My integrity is the most important thing to me."