Brothers Pleaded Guilty in Golf Tee-Time Tax Case

The Los Angeles duo hid over $1.3 million in income from a scheme involving the illegal resale of public tee times.

Updated on Sept. 29, 2026 in Taxes

Bold flat-color editorial illustration of a single golf ball on a flat surface, representing systemic fraud and public service abuse. — Se Youn Kim and Hee Youn Kim of Los Angeles pleaded guilty to federal tax crimes involving a scheme to resell public golf course tee times for profit. AI Illustration. Upload story photo >

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Twin brothers Se Youn Kim and Hee Youn Kim have pleaded guilty to federal tax crimes connected to a business reselling public golf course reservations. The brothers failed to report over $1.3 million in combined income earned between 2021 and 2023.

Why it matters

The case highlights the federal crackdown on underground marketplaces that exploit high-demand public services. Beyond tax evasion, the brothers utilized deceptive methods to secure and sell limited golf access, violating systems intended for public use.

The brothers agreed to pay a minimum of $581,616 in restitution for tax losses. Court records indicate they previously generated nearly $700,000 from their brokering business between 2021 and 2023.

The players

Se Youn Kim

He is a defendant who pleaded guilty to filing a false tax return and faces up to three years in federal prison.

Hee Youn Kim

He is a defendant who pleaded guilty to tax evasion and faces a maximum of five years in federal prison.

The details

Operating as MRI technicians, the brothers used multiple devices and social media platforms like KakaoTalk to monopolize and resell tee times at Southern California public courses. They also falsely claimed exemptions from federal income-tax withholding to hide their additional earnings.

The brothers began their golf reservation business in 2021.
The operation generated approximately $700,000 in revenue between 2021 and 2023.
The defendants entered their guilty pleas on September 29, 2026.
A final sentencing hearing for both brothers is set for January 12, 2027.

Market Dynamics

This case illustrates the enforcement challenges created by secondary markets that disrupt equitable access to public infrastructure. The brothers’ activities reflect a wider trend of automated bot-usage and broker interference that has forced regional authorities to codify new restrictions on public booking systems.

This case serves as a warning for gig-economy participants regarding the legal requirement to report secondary income to the IRS. Readers should ensure all side-hustle revenue is properly documented to avoid similar federal restitution mandates or criminal prosecution.

The takeaway

Taxpayers should remember that income derived from reselling goods or services is subject to federal taxation regardless of the business model. Failing to declare earnings from side ventures can lead to significant restitution burdens and potential incarceration.