News Summary
Twin brothers Se Youn ‘Steve’ Kim and Hee Youn ‘Ted’ Kim have been indicted on multiple tax evasion charges for failing to report over $1.1 million in income from their golf tee-time brokering business. The pair allegedly operated illegally, impacting golfers in the Los Angeles area. They face serious penalties if convicted, with court appearances set for November 4.
Los Angeles
Federal prosecutors have charged twin brothers Se Youn “Steve” Kim and Hee Youn “Ted” Kim with tax evasion for allegedly failing to report over $1.1 million in income from their tee-time brokering business. The brothers, both 41 years old and residents of Los Angeles County, were arrested on September 11, 2025, following a 10-count federal grand jury indictment.
Steve Kim is facing several charges, including 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. His brother, Ted Kim, is charged with two counts of tax evasion and three counts of willful failure to pay tax. Both brothers have pleaded not guilty to the charges and are scheduled to appear in court on November 4. They were released on a $20,000 bond by a federal magistrate.
Details of the Business Practices
The Kim brothers operated a golf tee-time brokering business in Los Angeles and Orange Counties, where they reserved tee times at various public golf courses and resold them for a fee. Their practices allegedly violated municipal regulations and contributed to a perceived monopoly on golf course tee times in Southern California. Many golfers found it increasingly difficult to book tee times without incurring additional booking fees.
Utilizing a popular Korean instant messaging app called KakaoTalk for marketing and communication, the Kim brothers reportedly secured thousands of tee times, frequently obtaining highly sought-after early morning slots shortly after they were released to the public. Their business reportedly generated nearly $700,000 in earnings from tee time brokering over the period from 2021 to 2023.
Tax Evasion Charges
Despite the significant income from their business, the Kim brothers allegedly failed to report a combined total of over $1.1 million to the IRS for the tax years 2022 and 2023. Prosecutors claim that the brothers used their earnings for luxurious purchases, including a timeshare in Hawaii and high-end fashion items from brands such as Chanel, Prada, and Louis Vuitton.
If convicted, both brothers face serious penalties: each could receive up to five years in federal prison for tax evasion, while Steve Kim may face an additional three years for making a false tax document.
Background and Community Impact
The charges against the Kim brothers highlight the ongoing frustration among golfers in the Los Angeles area concerning illegal tee-time brokering. The rise of such practices has prompted calls for stricter enforcement of regulations governing tee-time reselling to protect the interests of the public and ensure fair access to golf courses.
As the case unfolds, the community will be closely watching the proceedings, given the increasing concern over the impact of similar operations on recreational activities and fair access to public amenities.
Deeper Dive: News & Info About This Topic
HERE Resources
Twin Brothers Charged in Golf Tee Time Tax Evasion Scheme
Los Angeles Golf Brokers Arrested for Tax Evasion
Brothers Charged with Tax Evasion in Golf Tee Time Scandal
Additional Resources
- Los Angeles Times: Twin Brothers Charged with Tax Evasion
- Tax Notes: Lawyer Sentenced for Tax Evasion
- Sierra Daily News: Los Angeles Deputies Charged with Fraud
- Encyclopedia Britannica: Tax Evasion
- Reuters: Lawyer Pleads Guilty to Tax Evasion

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