A trial for the alleged murder of Risdon Vale tattooist Dwayne Robert Davies has began in the Hobart Supreme Court.
Mr Davies' wife Margaret Anne Otto, of Risdon Vale, and friend Bradley Scott Purkiss, of Elderslie, are jointly charged with his murder.
Both have pleaded not guilty.
Mr Davies' body was found in a shallow grave at Levendale about a week after he went missing in May 2017.
The court heard Mr Davies had been shot in the head and back at close range.
Ms Otto had been in a relationship with the victim for 20 years, having married four years before Mr Davies' death. Mr Purkiss was his "best mate".
In her opening address, Crown prosecutor Madeleine Wilson said it was the state's case Ms Otto and Mr Purkiss killed Mr Davies as part of an agreement.
Ms Wilson alleged Ms Otto had become resentful of her husband and told a coworker in the days before his disappearance "it would be easier if he was dead".
She alleged Mr Purkiss also harboured resentment towards the victim because Mr Davies had not paid Mr Purkiss for renovating the bathroom at his residence in 2016.
"No payment changed hands which later led to bitter resentment," Ms Wilson said.
Ms Wilson said Ms Otto and Mr Purkiss had an "intimate relationship" in the year before Mr Davies' death, which ceased in late 2016.
The court heard Ms Otto admitted to the relationship during an interview with police with phone records implying she sent intimate photos of herself via text message to Mr Purkiss.
"She confided in him and depended on his friendship," Ms Wilson said.
Ms Wilson alleged Mr Purkiss lured Mr Davies to his Elderslie property on Friday, May 26, 2017, where he carried out the murder.
The Crown alleged Mr Purkiss moved Mr Davies' body the next night to Levendale, under the ruse of going on a shooting trip with his father and brother, where it was buried in a shallow grave.
The court heard Ms Otto did not report Mr Davies missing to police until midnight on Saturday, May 27.
Ms Wilson said in the days following his disappearance, both Ms Otto and Mr Purkiss gave a number of explanations as to what may have befallen Mr Davies including a drug overdose, drug deal gone wrong and suicide.
"Together they perpetuated numerous lies to deflect attention away from themselves," Ms Wilson said.
Ms Wilson told the jury a person could be found guilty of murder without being there when the act takes place if they helped plan or incite the crime.
Defence lawyer for Mr Purkiss, Alan Hensley, told the jury it was important to remember the Crown's case was entirely circumstantial.
"There is no direct evidence connecting Mr Purkiss to the death of Mr Davies," Mr Hensley said.
"Mr Purkiss lost a friend. He didn't kill one."
Mr Hensley said it was not agreed Mr Davies was killed on the Friday night.
"The state's whole case has Mr Davies being murdered in a very small window of time," Mr Hensley said.
Defence lawyer for Ms Otto, Greg Melick, said the relationship between his client and Mr Davies had been worse in the past and she had stuck by him.
"Any issues she had with Mr Davies at that time were the sort of things you would confide in the friend with ... not plan a murder," Mr Melick said.
Chief Justice Alan Blow told the jury they could find both, neither, or one of the accused guilty of murder.
The court heard the trial was expected to last six weeks and more than 50 witnesses including family and friends of the victim and the accused, police, Telstra employees and forensic scientists would give evidence.
Two reserve jurors were empaneled in addition to the 12 person jury due to the length of the trial.
The trial continues.