LOS ANGELES, CA – Identical twin brothers who worked as MRI technicians have been indicted on federal charges alleging they failed to report more than $1.1 million in income, much of it from a golf tee-time brokering business they secretly operated, federal prosecutors announced.
Se Youn “Steve” Kim, 41, of Buena Park, faces two counts of tax evasion, one count of making a false tax document, and two counts of willful failure to pay tax. His brother, Hee Youn “Ted” Kim, 41, of Pomona, is charged with two counts of tax evasion and three counts of willful failure to pay tax.
The brothers were arrested Thursday and arraigned the same day in U.S. District Court in Los Angeles, where they pleaded not guilty. A federal magistrate released both on $20,000 bond pending trial on November 4.
According to the indictment, between 2021 and 2023, the brothers built a tee-time reselling business that generated nearly $700,000. Prosecutors said they reserved thousands of prime slots at public golf courses — including at least 17 across Southern California — and resold them for a fee, often in violation of municipal regulations.
The brothers allegedly marketed the business through social media apps such as KakaoTalk and directed payments through Venmo, Zelle, and personal bank accounts. In 2022, Steve Kim incorporated Birdie Tour Inc. to formalize operations, with Ted Kim listed as secretary.
Despite substantial income from the tee-time venture and their work as MRI technicians, prosecutors said the brothers underreported a combined $1.1 million to the IRS for tax years 2022 and 2023. Instead of paying their liabilities, they allegedly spent on a Hawaii timeshare, luxury vehicles, and purchases from high-end retailers including Chanel, Cartier, Louis Vuitton, and Prada.
If convicted, each brother faces up to five years in prison for every tax evasion count, plus additional penalties for failing to pay taxes. Steve Kim faces an extra three-year maximum sentence for the false tax document charge.
The investigation is being conducted by IRS Criminal Investigation. Assistant U.S. Attorney Solomon Kim of the Major Frauds Section is prosecuting the case.
Key Points
- Twin brothers Steve and Ted Kim indicted for tax evasion in Los Angeles.
- Prosecutors say they ran a golf tee-time resale business, earning nearly $700,000.
- Allegedly failed to report over $1.1 million in total income while spending on luxury goods.
The indictment marks another high-profile case of alleged tax evasion linked to side businesses built during the pandemic.