California twin golf brokers hit with $1.1 Million tax evasion charges

Last Updated on September 12, 2025 by The HD Post Staff

CALIFORNIA – Two identical twin MRI technicians were arrested for allegedly hiding over $1.1 million in income, including earnings from a side golf tee-time brokering business, the U.S. Department of Justice (DOJ) announced September 12.

Se Youn “Steve” Kim, 41, of Buena Park, faces tax evasion, filing a false tax document, and willful failure-to-pay charges.

Hee Youn “Ted” Kim, 41, of Pomona, faces tax evasion and willful failure-to-pay charges.

From 2021 to 2023, the Kim brothers ran a golf tee-time brokering business, reselling reservations online for a fee, often violating local regulations. They used social media, including KakaoTalk, to market and communicate with customers.

They reserved thousands of tee times nationwide, including at least 17 Southern California public courses, for resale.

The brothers monopolized prime early-morning tee times at Los Angeles and Orange County courses, often grabbing them seconds after release. Their scheme made public tee times harder and more expensive to book, especially during the COVID-19 pandemic.

Brothers purchased Hawaii timeshare and luxury vehicles

Clients paid reservation fees to the brothers’ personal Venmo and Zelle accounts, which they then transferred to their bank accounts.

In June 2022, Steve Kim founded Birdie Tour Inc. as CEO/CFO, with Ted Kim as secretary. They obtained an IRS employer ID and opened a bank account for the business.

From 2021 to 2023, the Kim brothers earned nearly $700,000 from their tee-time business. Despite substantial earnings from their business and their MRI jobs, the brothers failed to report over $1.1 million to the IRS for 2022–2023.

Instead of paying taxes, the brothers spent money on a Hawaii timeshare, luxury vehicles, and high-end purchases from brands like Chanel, Cartier, Louis Vuitton, and Prada.

Faces up to five years per tax evasion count

The Kim brothers were arrested and arraigned Thursday in U.S. District Court in Los Angeles. Both pleaded not guilty, and a November 4 trial date was scheduled. A federal magistrate released both on $20,000 bond.

If convicted, each brother faces up to five years per tax evasion count and one year per failure-to-pay count. Steve Kim also faces up to three years for filing a false tax document.