Two brothers from Southern California, Se Youn “Steve” Kim of Buena Park and Hee Youn “Ted” Kim of Pomona, have been indicted on federal charges related to tax evasion and failure to report more than $1.1 million in income to the Internal Revenue Service (IRS). The indictment alleges that between 2021 and 2023, the twins operated a golf tee-time brokering business alongside their work as MRI technicians.
The Justice Department stated that Steve Kim faces 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. Ted Kim is charged with two counts of tax evasion and three counts of willful failure to pay tax.
Both men were arrested Thursday morning and appeared in United States District Court in Los Angeles later that day. They pleaded not guilty, with a trial set for November 4. Each was released on $20,000 bond.
According to the unsealed indictment, the brothers reserved thousands of golf tee times online at public courses—often in violation of municipal rules—and resold them for a fee through social media platforms such as KakaoTalk. Their activities reportedly made it harder and more expensive for others to book early morning slots at several courses across Los Angeles and Orange counties during the COVID-19 pandemic.
Prosecutors allege that payments from customers were directed into personal accounts via Venmo or Zelle before being transferred into their bank accounts. In June 2022, Steve Kim incorporated Birdie Tour Inc., listing himself as CEO and chief financial officer while Ted Kim served as secretary. The company obtained an employer identification number from the IRS and opened a business bank account.
The indictment states that nearly $700,000 was earned through this side business over two years. Despite this income—and additional earnings from their primary employment—the brothers allegedly failed to report more than $1.1 million for tax years 2022 and 2023.
Authorities also claim that instead of paying taxes owed, the Kims spent money on luxury items including a Hawaii timeshare, high-end vehicles, and products from brands like Chanel, Cartier, Louis Vuitton, and Prada.
“An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.”
If convicted on all charges, each brother could face up to five years in prison per count of tax evasion; Steve Kim could receive up to three additional years for making a false document; both face up to one year per count for willful failure to pay taxes.
The investigation is being conducted by IRS Criminal Investigation. Assistant United States Attorney Solomon Kim is prosecuting the case.
