News Summary
Identical twin brothers from Los Angeles County have been charged with evading over $1.1 million in taxes linked to their golf tee-time brokering business. The federal indictment reveals they failed to report significant earnings from their operation between 2021 and 2023, leading to multiple counts of tax evasion and fraud. Their business, which they marketed online, involved reserving golf tee times and selling them at a markup, often flouting local regulations. Both brothers have pleaded not guilty and are facing serious legal consequences as the case unfolds.
Los Angeles, CA – Identical twin brothers Se Youn “Steve” Kim and Hee Youn “Ted” Kim, both 41 years old and residents of Los Angeles County, were charged by federal prosecutors for evading over $1.1 million in taxes associated with their golf tee-time brokering business. The two were indicted by a federal grand jury on multiple counts related to tax evasion and the failure to report substantial income to the IRS.
The indictment reveals that the brothers operated their golf tee-time business between 2021 and 2023, primarily in Los Angeles and Orange County. Prosecutors have stated that they failed to report nearly $700,000 earned from their ventures, which involved reserving golf tee times online and reselling them to customers at a markup. This practice, which often breached municipal regulations, allowed them to monopolize early morning tee slots at 17 public golf courses across Southern California.
On September 11, 2025, the Kim brothers were arrested and subsequently arraigned, where they pleaded not guilty to the charges. Both were ordered to be released from custody on a $20,000 bond. Their next court appearance is scheduled for November 4, 2025.
The charges against Steve Kim include two counts of tax evasion, one count of making and subscribing to a false tax document, and two counts of willful failure to pay tax. Similarly, Ted Kim faces two counts of tax evasion and three counts of willful failure to pay tax. Each brother could face substantial legal repercussions, with up to five years in federal prison for their tax evasion charges, along with additional time for willful failure to pay.
The brothers’ business operations extended beyond simple tee-time reservations. They marketed their services through social media channels and communicated with clients on a messaging platform called KakaoTalk. A significant aspect of their business model involved directing customers to send reservation fees to their personal accounts via payment platforms like Zelle and Venmo. These funds were then funneled into the brothers’ business and personal bank accounts.
In June 2022, Steve Kim registered a business named Birdie Tour Inc., based in Buena Park, California, where he served as both CEO and CFO. Ted Kim took up the role of secretary. The brothers obtained an employer identification number from the IRS and established a business bank account, further solidifying their business operations.
According to prosecutors, the Kim brothers willfully failed to report a significant combined income exceeding $1.1 million on their tax returns for the years 2022 and 2023. This unreported income was allegedly funneled into various luxury expenditures. Prosecutors allege that the brothers used the undisclosed earnings to fund a timeshare in Hawaii, as well as luxury purchases from high-end brands such as Prada and Louis Vuitton, and for acquiring luxury vehicles.
The prosecution has indicated a strong case against the twins, applying strict federal regulations regarding tax evasion and financial fraud. The severe nature of the charges reflects the federal government’s ongoing efforts to combat financial crimes, particularly those involving significant tax evasion.
As the legal proceedings continue, attention will remain on the case against the Kim brothers and the implications it holds for tax compliance and the regulation of business practices within the burgeoning online economy. The outcome may set a precedent for similar cases involving online brokering and the responsibilities of entrepreneurs in accurately reporting income and adhering to tax laws.
Deeper Dive: News & Info About This Topic
HERE Resources
Los Angeles Golf Brokers Arrested for Tax Evasion
Brothers Charged with Tax Evasion in Golf Tee Time Scandal
Additional Resources
- Los Angeles Times
- Wikipedia: Income Tax Evasion
- CNN
- Google Search: Tax Evasion
- The New York Times
- Encyclopedia Britannica: Taxation
- Reuters
- Google News: Tax Fraud Cases
- Fox Business
- Google Scholar: Tax Evasion Legal Consequences
Author: STAFF HERE LOS ANGELES WRITER
LOS ANGELES STAFF WRITER The LOS ANGELES STAFF WRITER represents the experienced team at HERELosAngeles.com, your go-to source for actionable local news and information in Los Angeles, Los Angeles County, and beyond, specializing in "news you can use" with coverage of product reviews for personal and business needs, local business directories, politics, real estate trends, neighborhood insights, and state news affecting the area—with deep expertise from years of dedicated reporting and strong community input, including local press releases and business updates, while delivering top reporting on high-value events like the Academy Awards, LA Auto Show, and Los Angeles Marathon, extending coverage to key organizations such as the Los Angeles Area Chamber of Commerce and the Los Angeles Tourism & Convention Board, plus leading businesses in entertainment and technology like Warner Bros. and SpaceX, and as part of the broader HERE network including HEREAnaheim.com , HERECostaMesa.com , HEREHuntingtonBeach.com , and HERESantaAna.com , providing comprehensive, credible insights into Southern California's dynamic landscape. HERE Anaheim HERE Beverly Hills HERE Coronado HERE Costa Mesa HERE Hollywood HERE Huntington Beach HERE Long Beach HERE Los Angeles HERE Mission Viejo HERE San Diego HERE Santa Ana
