Lionel Messi -- Tax Fraud? Yacht a Problem! (PHOTOS)

Lionel Messi's reaction to tax fraud conviction and prison sentence? Who cares, I'M ON A BOAT WITH MY SMOKING HOT CHICK!!!

Yes, the greatest soccer player (to not win a national title) on the planet ... is shirtless and chilling on a luxury yacht in Ibiza with family. Just last week he and his father were convicted of tax fraud in Spain, but they got suspended prison sentences.

Messi's longtime partner, Antonella Roccuzzo, in a bikini also takes the sting out of any conviction.

Now if he could just win something for Argentina.