Twin Brothers Admit Hiding $1.3 Million in Income From MRI Jobs, Golf Business

LOS ANGELES — Twin brothers who worked as MRI technicians and resold golf tee-time reservations pleaded guilty Tuesday to federal tax crimes involving more than $1.3 million in unreported income, authorities said.

Se Youn “Steve” Kim, 42, of Buena Park, pleaded guilty to filing a false tax return. Hee Youn “Ted” Kim, 42, of Pomona, pleaded guilty to tax evasion.

Beginning in 2021, the brothers reserved thousands of tee times at golf courses across Los Angeles and Orange counties and resold the reservations to the public for a fee, according to their plea agreements.

They directed customer payments into personal accounts even after incorporating the business and opening a corporate bank account. Neither reported any income from the venture to the IRS. They also used business funds for personal expenses and cash withdrawals.

Both falsely told their employers they were exempt from federal income tax withholding, prompting the employers to stop withholding those taxes from their MRI technician paychecks.

Steve Kim received approximately $810,919 in income during 2021 through 2023. Ted Kim received approximately $496,998 during 2022 and 2023.

Steve Kim admitted omitting tee-time earnings, capital gains, unemployment benefits and an early retirement distribution from his 2021 federal tax return. For 2022 and 2023, he evaded the assessment of $155,021 in income taxes, while his brother evaded $97,354.

Both also admitted failing to pay older tax debts despite having money available, choosing instead to spend it on other purchases and services.

Steve Kim caused a tax loss of at least $387,221 for 2012 through 2023. Ted Kim caused a tax loss of $194,395 for 2016 through 2023.

U.S. District Judge Stanley Blumenfeld Jr. scheduled sentencing for Jan. 12, 2027. Steve Kim faces up to three years in federal prison; Ted Kim faces up to five years.

IRS Criminal Investigation investigated the case.

Quick Fact Checklist

🔴 Defendants: Steve Kim, 42, of Buena Park, and twin brother Ted Kim, 42, of Pomona.

🔴 Guilty pleas: Steve Kim admitted filing a false tax return; Ted Kim admitted tax evasion.

🔴 Unreported income: More than $1.3 million involving their MRI technician jobs and golf tee-time business.

🔴 Business: Reserved thousands of tee times across Los Angeles and Orange counties and resold them for a fee.

🔴 Tax losses: At least $387,221 attributed to Steve Kim and $194,395 to Ted Kim.

🔴 Sentencing: Jan. 12, 2027.

🔴 Maximum prison terms: Three years for Steve Kim; five years for Ted Kim.

🔴 Investigating agency: IRS Criminal Investigation.