During opening statements yesterday, the soldier's defence lawyer, Melinda Mason, said he did not know the items he offered for sale at a Penrose gun shop were Army-owned, as he had personal items that were identical.
He was also unaware of the Defence Force property stored in his garage, she said.
Yesterday the court martial heard from Lee Newman, a sales assistant at the Serious Shooters gun shop, who received an email from the soldier offering 29 military-related items for sale.
He had concerns some were current-issue military gear, so forwarded the email to a contact at Papakura Military Camp.
Evidence was also given by three Military Police officers who searched the soldier's barracks room, garage, vehicle and personal kit after the email was forwarded to a senior army officer.
The court martial, being heard by Judge Christopher J Hodson and a panel of three military members, began yesterday and is expected to end tomorrow.