Southern California Golf Tee-Time Brokers Admit Tax Fraud, Face Prison

Brothers Se Youn “Steve” Kim and Hee Youn “Ted” Kim pleaded guilty in Los Angeles federal court to tax crimes tied to a business that booked and resold thousands of tee times at public golf courses in Southern California. The agreements indicate the pair failed to report over $1.3 million in combined income and will owe at least $581,616 in restitution for tax losses dating before the venture began. Steve admitted omitting more than $27,500 on his 2021 return and both falsely claimed exemptions while working as MRI technicians.

Prosecutors said the brothers created a monopoly by snapping up early-morning slots and flipping them for profit. Their guilty pleas come shortly after Gov. Gavin Newsom signed a law prohibiting third-party brokers from advertising or transferring public-course reservations without written consent. Sentencing is set for Jan. 12, with Ted facing up to five years and Steve up to three.