Malcolm Spurrell, 56, was overseeing the construction of a new supply depot at PlymouthвЂ™s Devonport Dockyard when he apparently asked builders CH Pearce to build the wall.
Costing ВЈ6,000, the wall was erected in 2004 at SpurrellвЂ™s converted barn at St Johns near Torpoint in east Cornwall.
Spurrell denies corruption, saying he built the wall over a year with his builder brother.
But the Plymouth Crown Court was told this week by prosecutor Nick Lewin there was a вЂњwealth of information to show the company paid for the work on his behalfвЂќ.ADVERTISEMENT
Lewin said documents showed CH Pearce paid for subcontractors and deliveries that were invoiced to them and sent to SpurrellвЂ™s address, reported the BBC.
Spurrell even signed for deliveries, he claimed.
The court also heard that Spurrell had direct control on staged payments made to the building firm for its dockyard work, and could influence future contracts.
Prosecutor Nick Lewin told the court: вЂњHis position was very important indeed to them.вЂќ
The case continues.