News Summary
Hee Youn ‘Ted’ Kim and Se Youn ‘Steve’ Kim have been charged with federal tax evasion tied to a golf tee-time brokerage scheme. Operating Birdie Tour Inc., they allegedly failed to report over $1.1 million in income from 2021 to 2023. The pair, who were arrested and released on bond, manipulated tee-time reservations at public courses, leading to significant profits and luxury purchases. The investigation was prompted by complaints from golfers struggling to secure tee times. Each brother faces multiple charges and potential prison time.
Los Angeles
Identical twin brothers Hee Youn “Ted” Kim and Se Youn “Steve” Kim, both 41, have been charged with federal tax evasion stemming from an alleged golf tee-time brokering scheme. The United States Attorney’s Office in the Central District of California filed the charges following an investigation that revealed the pair failed to report over $1.1 million in income generated by their business, Birdie Tour Inc.
The brothers were arrested on Thursday, September 11, and made their first appearance in U.S. District Court in Los Angeles the same day. Following their arraignment, they were released on a $20,000 bond. A trial date has been set for November 4, 2023.
Details of the Allegations
The Kims, both employed as MRI technicians in Southern California, allegedly operated their golf tee-time brokerage business from 2021 to 2023. This venture involved acquiring coveted tee times at public golf courses across the Los Angeles area, which they resold for a profit. Reports indicate that golfers experienced challenges in obtaining tee times, as the Kims and other brokers manipulated reservation systems to gain an unfair advantage during this time.
Communication and advertising for their services were reportedly conducted through KakaoTalk, a South Korean messaging app, while payments were accepted via digital platforms like Venmo and Zelle. The total income generated by Birdie Tour Inc. was nearly $700,000, contributing to the brothers’ unpaid taxes for the tax years 2022 and 2023.
Luxury Purchases and Financial Gain
As a result of their operation, the Kims are accused of living lavishly, purchasing luxury items including a timeshare in Hawaii, expensive vehicles, and high-end goods from brands such as Chanel, Cartier, Louis Vuitton, and Prada. Their success in the golf brokerage business led to substantial earnings that, according to the indictments, they failed to report to tax authorities.
Specific Charges Against the Brothers
Both brothers face multiple counts of tax evasion, alongside additional penalties for submitting false tax documents. Steve Kim is charged with two counts of tax evasion, one count of making a false tax document, and two counts of willful failure to pay tax. Hee Kim faces similar charges with multiple counts of tax evasion as well.
Background Context
Birdie Tour Inc. was incorporated in June 2022, with Steve Kim serving as both CEO and CFO and Ted Kim as the secretary. The business took advantage of public golf course reservation systems, monopolizing early morning tee times, which not only complicated the reservation process for regular golfers but also contributed to inflated prices during the COVID-19 pandemic.
The investigation into the Kims’ business practices arose from numerous complaints from frustrated golfers who struggled to secure tee times, prompting authorities to look into the Kims’ activities. Their case highlights broader issues around fairness in access to public resources and the responsibilities of citizens concerning income reporting and taxation.
If convicted, each brother faces up to five years in prison for each count of tax evasion, along with other potential penalties related to their financial misconduct. The implications of this case not only affect the Kims but also raise awareness about the legality and ethics of business practices related to public resources.
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Additional Resources
- Sfgate: LA Golf Brokers Federal Charges
- CBS News: Los Angeles Brothers Charged
- Los Angeles Times: Genesis Invitational 2025
- World Atlas: Best Golf Courses in California
- Golf Digest: US Open 2025 Full Field
- Wikipedia: How to Play Golf
- Google Search: Golf Tee Time Brokering
- Encyclopedia Britannica: Golf
- Google News: Golf News
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