Twin brothers operating a golf tee-time brokering side hustle pleaded guilty to deliberately failing to report more than $1.3 million in income to the U.S. Department of Justice. Se Youn "Steve" Kim, 42, of Buena Park, and Hee Youn "Ted" Kim, 42, of Pomona, reserved thousands of public golf tee times across Los Angeles and Orange counties before reselling them to players for a profit.
Guilty Pleas and Undeclared Brokering Revenue
Between 2021 and 2023, the brothers routed reservation fees directly into their personal bank accounts. Prosecutors stated that this diversion occurred even after the pair established a formal corporate entity, secured an Employer Identification Number, and opened an official business account.
Steve Kim collected approximately $810,919 through the venture for the tax years 2021 through 2023. Ted Kim brought in approximately $496,998 for tax years 2022 and 2023.
Steve Kim admitted that his 2021 federal income tax return omitted roughly $27,510 earned directly from the tee-time brokering business. That same return excluded additional funds from capital gains, unemployment compensation, and early retirement distributions totaling approximately $4,747, $8,723, and $8,635, respectively.
Employment Tax Withholding Violations
Beyond the tee-time enterprise, the brothers maintained outside employment as MRI technicians. Prosecutors said both men falsely claimed exemptions from federal income tax withholdings to their employers.
For the 2022 and 2023 tax years, Steve Kim willfully evaded $155,021 in income taxes, while Ted Kim evaded $97,354. Steve Kim also admitted to dodging income tax payments due between 2012 and 2021, leaving an outstanding balance of $221,004 in unpaid taxes, interest, and penalties owed to the IRS.
Upcoming Sentencing Hearings in Federal Court
Both defendants are scheduled for sentencing hearings in January 2027. Steve Kim faces a statutory maximum sentence of three years in federal prison, while Ted Kim faces a maximum sentence of five years.
In 2024, Los Angeles County implemented non-refundable reservation deposits at public courses to curb the commercial hoarding of tee times. Earlier that year, local golfers filed a lawsuit against the city of Los Angeles, contending that municipal officials failed to take adequate enforcement action against black-market tee times.
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