Liquor Store Owner Sentenced to Prison for Underreporting His Income on Tax Returns

April 19, 2012

Baltimore, Maryland - U.S. District Judge William D. Quarles, Jr. sentenced Jin Ho Kim, age 46, of Columbia, Maryland, today to 18 months in prison followed by one year of supervised release for making a false statement on his 2009 federal tax return. The sentence was in addition to the court-ordered forfeiture of $155,895.41 that was seized from Kim and forfeited in a separate civil forfeiture proceeding in connection with the structuring offense.

The sentence was announced by United States Attorney for the District of Maryland Rod J. Rosenstein and Acting Special Agent in Charge Eric C. Hylton of the Internal Revenue Service - Criminal Investigation, Washington, D.C. Field Office.

“This case should serve as notice to others that IRS Criminal Investigation has increased its investigation of individuals who structure financial transactions to hide their income and ultimately evade taxes,” said IRS Special Agent in Charge Eric Hylton.

According to Kim’s guilty plea, he is the owner of RP Liquors, Inc. A comparison of his sales records for 2006 through 2009, with the amount of income declared on his tax returns for those years reveals that Kim underreported his income in 2006 by $163,610,69; in 2007 by $180,561.80; in 2008 by $248,046.23; and in 2009 by $252,267.69. The total understatement of gross income for those years was $844,486.41, which resulted in a tax loss to the United States of $155,091, and a tax loss to the State of Maryland of $25,225 in income tax and $47,227 in sales tax.

In addition to underreporting his income, Kim made structured deposits into his bank accounts in amounts less than $10,000 in order to avoid bank reporting requirements and to attempt to conceal his income.

United States Attorney Rod J. Rosenstein commended the IRS - Criminal Investigation for its work in the investigation. Mr. Rosenstein thanked Assistant United States Attorney Stefan D. Cassella, who prosecuted the case.

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