Both the footballers are assumed to be innocent in the case and only their respective transfers are part of the issue.
Modric appeared as a key witness in Croatia graft trial case on Tuesday to testify about his financial deals with a former Dinamo Zagreb director Zdravko Mamic.
Zdravko Mamic, considered as the most powerful man in Croatian football, was also Dinamo's executive president and the vice president of the Croatian Football Federation until July 2016.
He is suspected of defalcation through false deals made during transfers of several former Dinamo players to foreign clubs and is being judged along with three others, including his brother and former Dinamo Zagreb coach Zoran Mamic, former club director Damir Vrbanovic, and a tax inspector.
All of them are accused of misappropriating £10.5million of the club's money since 2008 and not paying £1.4million in taxes.
Modric appeared in the court to spoke about the financial details of his 2008 transfer from Dinamo to Tottenham and said: “I went to Tottenham for about 21 million euros.”
He also added that he had a deal with Mamic to pay the club 50 per cent of his transfer to the English club and his share of the transfer money would arrive in his bank account from Dinamo.
But Modric said then under a personal agreement with Mamic, he withdrew some of the cash and give it back to the club chief, via Mamic’s son or brother.
He told that he paid them some seven million euros, as told, from the nine million that came in his bank account from Dinamo.
"My goal was to clear all of my debts toward him, so I don't owe him (Mamic) anything else in the future," Modric said clearing all his activities.
After the Real Madrid man, Liverpool defender Dejan Lovren will also testify on Wednesday to explain his £8million transfer from Dinamo to Lyon in 2010 to carry on the proceedings.