Golf Tee-Time Brokers Steve Kim and Ted Kim, twin brothers from Southern California, have pleaded guilty to federal tax crimes connected to their tee-time reselling business. The brothers admitted to failing to report more than $1.3 million in combined income, according to federal prosecutors. Two twin brothers who operated a controversial golf tee-time reselling business in Southern California have pleaded guilty to federal tax crimes after reserving and reselling thousands of tee times at public golf courses. Their plea agreements reveal more than $1.3 million in combined unreported income and call for at least $581,616 in restitution for tax losses. Se Youn “Steve” Kim and Hee Youn “Ted” Kim entered their guilty pleas on September 29, 2026, in federal court in downtown Los Angeles.
Steve Kim pleaded guilty to filing a false tax return, while Ted Kim admitted to tax evasion. Both acknowledged failing to report income associated with their tee-time business and other sources. The case has drawn attention to the growing controversy surrounding third-party brokers who reserve popular tee times at public golf courses and resell them to other golfers for a fee. The guilty pleas also come shortly after California introduced new legislation restricting the resale of reservations at publicly owned golf courses without authorization.
Twin Brothers Admit to Unreported Income From Tee-Time Reselling Business
According to their plea agreements, the Kim brothers began reserving thousands of tee-time slots at several Los Angeles-area golf courses around 2021 and reselling them to members of the public for a fee. Federal prosecutors previously alleged that their business generated nearly $700,000 between 2021 and 2023. However, the plea agreements do not specify exactly how much of the brothers’ combined unreported income came directly from the tee-time operation. The agreements state that the brothers had more than $1.3 million in combined unreported income from the tee-time business and other sources. Steve Kim admitted to omitting more than $27,500 in earnings from his 2021 federal income tax return.
Both brothers also admitted to falsely claiming exemptions from federal income-tax withholding while working as MRI technicians. Their plea agreements call for at least $581,616 in restitution to cover tax losses, including losses from years before the tee-time business began. The brothers remain out on bond and are scheduled to be sentenced on January 12, 2027. Ted Kim faces a maximum sentence of five years in federal prison, while Steve Kim faces up to three years. Both brothers and their attorneys declined to comment after entering their guilty pleas.
Federal prosecutors had previously accused the brothers of quickly securing popular early-morning tee times almost immediately after reservations became available to the public. Prosecutors alleged that their activity had effectively created a monopoly over access to certain Southern California golf courses. The case has highlighted concerns among local golfers who have struggled to secure reservations at public courses, particularly in Los Angeles, where demand for affordable tee times is high.
California Introduces New Restrictions on Golf Tee-Time Brokers
The guilty pleas followed the signing of new California legislation by Gov on Golf Tee-Time Brokers. Gavin Newsom, aimed at restricting unauthorized tee-time reselling at publicly owned golf courses. The new law prohibits third-party brokers from advertising, selling or transferring tee-time reservations at public golf courses without the written consent of the course operator. The legislation came after growing complaints from golfers about brokers obtaining reservations at Los Angeles municipal courses and reselling them at additional costs.
Some Golf Tee-Time Brokers reportedly advertised available tee times through social media platforms and messaging services, including the Korean messaging application KakaoTalk. The issue has attracted attention from local golfers and golf industry figures, with concerns that bulk reservations and automated booking practices could limit ordinary players’ access to public facilities.
In a 2024 interview with the Los Angeles Times, Ted Kim said he used as many as five devices and relied on friends to help secure tee times. He denied using bots or exploiting technology to gain an advantage, maintaining that he competed under the same conditions as other Los Angeles golfers. “It’s not like I’m taking advantage of technology. I’m booking myself,” Ted Kim told the newspaper in 2024. “I’m not doing anything illegal.”
The brothers’ guilty pleas mark a significant development in the controversy over tee-time reselling, although the federal tax charges concern their failure to report income and are distinct from the broader policy debate surrounding access to public golf courses. The case also reflects increasing scrutiny of commercial activities involving public golf reservations, particularly when those activities affect the availability of tee times for local players.
With sentencing scheduled for January 2027, the brothers now face potential prison terms and substantial financial restitution. Meanwhile, California’s new restrictions represent a separate legislative effort to address unauthorized third-party resale and the challenges golfers face when booking public-course tee times.