Brothers Pleaded Guilty in Tee-Time Reselling Tax Case
Los Angeles residents now face court-ordered restitution after failing to report over $1.3 million in earnings.
Updated on Sept. 29, 2026 in Taxes
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Two brothers have pleaded guilty to federal tax crimes connected to a business that resold public golf course tee times in Los Angeles. The pair omitted significant income from tax filings while also falsely claiming exemptions from federal income-tax withholding.
Why it matters
This case highlights the tax consequences of operating secondary-market businesses without reporting revenue. Beyond the potential for federal prison time, the guilty pleas require the brothers to repay hundreds of thousands of dollars in tax losses.
The brothers must pay at least $581,616 in restitution for tax losses following their guilty pleas. This follows their failure to report over $1.3 million in combined income earned from reselling public golf course reservations between 2021 and 2023.
The players
Se Youn Kim
An individual who pleaded guilty to filing a false tax return and faces a maximum of three years in federal prison.
Hee Youn Kim
An individual who pleaded guilty to tax evasion and faces a maximum of five years in federal prison.
The details
The brothers operated a business that capitalized on high demand for public golf slots by using multiple devices and acquaintances to secure reservations for resale via platforms like KakaoTalk. While earning nearly $700,000 from the business, they also falsely claimed federal tax exemptions in their primary jobs as MRI technicians to minimize withholdings. This combination of undeclared side-hustle revenue and improper tax-filing adjustments led to the federal criminal charges.
Timeline
The brothers began reserving slots at L.A.-area golf courses in 2021.
The reselling business generated nearly $700,000 in revenue between 2021 and 2023.
Ted Kim participated in an interview with The Times in 2024.
The brothers pleaded guilty during a court hearing on September 29, 2026.
Sentencing for the brothers is scheduled for January 12, 2027.
Money Landscape
This case follows a pattern set by the recent California legislation restricting public golf course tee-time resale, which aims to curb high-demand profiteering. It highlights the growing regulatory and enforcement focus on informal side-hustle economies.
This case serves as a reminder that all revenue from side businesses must be reported to the IRS to avoid significant penalties and potential criminal liability. If you operate an informal business, consult with a tax professional to ensure you are accurately tracking and reporting income.
The takeaway
This case underscores the severe financial and legal risks associated with failing to report income from informal business activities. Consider verifying your tax filings with a qualified professional to ensure you are meeting all federal reporting requirements.
What happens next
The brothers are scheduled for sentencing on January 12, 2027.
Further reading
For more on navigating complex tax obligations, visit the Taxes section.
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