The Planning Tribunal (which was then chaired by Mr Justice Fergus Flood) found that Joseph Murphy junior, JMCC’s managing director, was at the home of former Fianna Fáil minister Ray Burke in 1989 with James Gogarty and Michael Bailey when a payment of £30,000 was made to Mr Burke.
Mr Murphy denied being present at the meeting.
The company is seeking extensive legal costs from the Planning Tribunal - a bill that has run into millions of euro.
The company has always denied any wrongdoing.
Accounts for JMCC which were just filed this week at the Companies House in London showed the company made a net loss of €16.8 million after paying out the massive dividend.
The dividend for the 15 months to the end of August 2004 was up on the €2.2m which was paid out in the year ended May 31, 2003.
Turnover for the year grew from €60.9 million to almost €75 million over the period.
At pre-tax level the company made profits of €37,389 over the 15-month period compared to profit of €3.2m in the previous 12 months.
Retained profits fell from €27.5 million to €11.8m.
In the accounts, the directors said: “Turnover has been maintained during the period but the pressure on profit margins continues.
“The directors continue to look to develop new opportunities for profitable work.”
The company’s directors were paid just over €676,000 for the 15 months, up from €380,000. The highest paid director, believed to be Mr Murphy, received nearly €310,000 in that period.
The company employs more than 700 people.
Ownership of JMCC, the holding company for Joseph Murphy Structural Engineering, was transferred to an Isle of Man-based company last August.