Manafort, who served briefly as Trump's campaign manager in 2016, has pleaded not guilty.
She said even though she worked with Gates a lot, it was clear to her that Manafort "knew what was going on" in most instances.
"There was another Richard Gates, isn't that right? The secret Rick Gates?".
"I'm here", Gates said from the witness chair. The married father of four said the relationship lasted two months and involved an apartment in London.
On Tuesday, Gates did connect one part of the bank fraud charges against Manafort to his role in the Trump campaign.
"Did you submit personal expenses to the inaugural committee for reimbursement?" Walter Mack, Brown's lawyer, declined comment.
Judge T.S. Ellis III then asked Gates to clarify if those "loans" were actually just income-specifically payment for services-earned and not declared by Manafort. "Did you provide false information or did you have a bad memory?" he asked.
He has already admitted embezzling some funds from Manafort.
Defense attorneys then used several hours of cross-examination to try to damage Gates' credibility in the eyes of jurors.
After Gates described his theft as "unauthorized transactions" instead of embezzlement, Downing prodded him to use the latter term - and Gates ultimately relented, saying, "It was embezzlement from Mr. Manafort".
Rick Gates clarified various aspects of the government's case against his former boss Paul Manafort during extensive direct testimony on Tuesday.
Gates's testimony against Mr Manafort marked a shattering end to a relationship that made the two political consultants millions working for foreign politicians and led them both to prominent positions on the Trump campaign.
Mr Mueller, a former Federal Bureau of Investigation director, has indicted more than 30 people - including 26 Russians - in connection with his probe into whether members of Trump's campaign colluded with Russia to help get the real estate tycoon elected. But prosecutors dropped charges against Gates after the former business partner took a plea deal and agreed to cooperate with prosecutors.
Prosecutors summoned Gates to give jurors the first-hand account of a co-conspirator they say helped Manafort carry out an elaborate offshore tax-evasion and bank fraud scheme. He was aware that Manafort was acting as an unregistered foreign agent in lobbying for Ukraine, he said.
Prosecutors had braced for the tough questioning by getting Gates to come clean about his own crimes.
Gate's testimony was part of the prosecution's effort to prove that Manafort was responsible for financial maneuverings that he and other witnesses have testified include filing false tax returns, defrauding banks in borrowing against real estate, and failing to report foreign bank accounts.
Gates and Manafort first met with Dr. K to set up the companies in 2007 in Cyprus, Gates testified.
Government lawyers have previously referred to Yanukovych as Manafort's "golden goose".
"I am here to tell the truth and to take responsibility for my actions".
Special counsel Robert Mueller's team, which is investigating Russian interference in the 2016 election, says Gates was heavily involved in helping hide millions overseas.
When an individual sets up an entity in Cyprus, Gates explained, their name does not appear on any of the paperwork.
"I think he has to keep hammering at the point that Gates is not a credible witness and he can't be believed", he said.
The judge asked the lawyers to come to the bench to discuss the matter. Gates said the man schooled them on how to shield their operations from scrutiny by tax collectors. Andres asked on Wednesday.
"No doubt at all", Gates replied.
The transfers would usually occur when Manafort made requests for Gates to initiate them-often through a list of to-be-sent wire transfers provided by Manafort to Gates via email.